KSeF Not Required for Self-Invoicing Foreign Suppliers Without Polish NIP, Confirms Tax Chief

• Buyers issuing invoices on behalf of foreign suppliers without a Polish tax ID do not need to use the National e-Invoice System.
• This was confirmed by the head of the National Revenue Administration, changing last year’s interpretation.
• The change is reflected in a draft regulation from May 20, 2025, related to the VAT Act.
• The situation involves self-invoicing as per Article 106d of the VAT Act.
• Buyers can issue invoices on behalf of sellers, but both parties must sign an agreement detailing the invoice approval process.

Source: podatki.gazetaprawna.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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