KSeF Complicates Settlements with Foreign Contractors Due to VAT E-Invoicing Requirements in Poland

• Foreign companies with a permanent business presence in Poland must issue invoices through KSeF.
• This requirement creates challenges for foreign companies and their Polish partners in determining compliance.
• Administrative courts question Poland’s authority to impose KSeF obligations on foreign entities.
• Major Polish businesses must use KSeF for e-invoicing from February 2026, others from April 2026.
• Foreign companies with a permanent business presence in Poland are also required to use KSeF.
• VAT law exempts certain foreign taxpayers from KSeF if they lack a permanent business presence in Poland.
• The Ministry of Finance did not exclude foreign entities from KSeF despite business requests.
• The definition of “permanent business presence” is unclear, causing issues for foreign and Polish companies.
• The Ministry plans to issue clarifications on the definition of a permanent business presence.
• Evaluating whether a foreign entity has a permanent business presence in Poland requires individual assessment.

Source: prawo.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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