KSeF Will Also Affect Foreign Contractors of Polish Companies

• KSeF system will affect foreign contractors of Polish companies but with specific limitations based on their business presence in Poland
• Foreign entities without a permanent place of business in Poland will not be required to issue structured invoices even if they are registered for VAT in Poland
• Documents related to intra-Community supply of goods and exports will still be included in the KSeF system regardless of foreign entity status
• The derogation decision from the EU Council specifically references entities with headquarters in Poland rather than just permanent business establishments
• Polish lawmakers must strictly follow EU derogation decision 2022/1003 which authorizes Poland to require electronic structured invoices only from taxpayers with headquarters on Polish territory

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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