Self-billing, also known as self-invoicing, involves the buyer issuing invoices on behalf of the seller. With the introduction of structured e-invoices, Polish taxpayers will be required to use the National e-Invoicing System (KSeF). In domestic transactions within Poland, a specific agreement is needed between the seller and the buyer for self-invoicing, and the seller must grant authorization through KSeF for the buyer to issue invoices on their behalf. Without this authorization, self-invoicing will not be possible.
Source Archiwum (Paid access)
