- 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.
Latest Posts in "Poland"
- RTC Webinar: CSE Countries – Implementing e-Invoicing and SAF-T Mandates (Nov 5)
- VAT Group Member Bankruptcy: What Happens to Tax Settlements and Group Obligations?
- Transferring Property to Marital Estate: When Is VAT Payable? Supreme Administrative Court Ruling
- VAT Exemption for Podiatrists Only Applies to Medical Professionals, Not Beauticians, Rules Court
- EPPO Raids 100 Sites in Probe of Damaged Swiss Cars Smuggled to Poland, €10M Fraud Uncovered
