- Private individuals renting out apartments to other individuals do not have to issue invoices via the KSeF system.
- If an apartment is rented to a company (e.g., for an employee), invoices may need to be issued through KSeF.
- The KSeF (National e-Invoice System) obligation applies mainly to transactions involving companies or entities with a tax identification number (NIP).
- The obligation to use KSeF in Poland is being introduced gradually.
- VAT taxpayers renting out property may be required to issue invoices through KSeF.
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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