- Foreign buyers or sellers who are not active Polish VAT taxpayers are exempt from providing the KSeF number or collective identifier when paying structured invoices.
- This exemption was confirmed by the director of the National Tax Information in an individual interpretation.
- The general obligation to provide these numbers comes from Article 108g of the VAT Act, effective January 1, 2027.
- The rule also applies to taxpayers paying structured invoices on behalf of buyers.
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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