Separate NIP for Foreign Company Branches in Poland: A KSeF Dilemma

• Foreign company branches in Poland are required to have a separate NIP, according to tax authorities.
• Taxpayers argue that branches are not separate legal entities and do not need a second NIP.
• From a VAT perspective, the foreign company’s NIP should be used for transactions.
• Administrative courts consistently support taxpayers, stating that a single entity should not have two NIPs.
• The KSeF system uses NIP as the key identifier, leading to potential errors if the correct NIP is not used.
• The WSA in Poznań recognized that dual numbering can cause invoicing errors and paralyze operations.
• Tax authorities continue to insist on separate NIPs despite unfavorable court rulings.
• Tax authorities argue that branches are tax remitters and should have their own NIP.
• Courts emphasize that the NIP Act provides for single registration, regardless of tax obligations.
• A solution could be achieved by adjusting tax authority interpretations.

Source: mddp.pl

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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