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Consultations on Tax Guidance: Fixed Establishment Rules for National e-Invoicing System (KSeF)

  • Public consultations on draft tax explanations regarding a fixed place of business for KSeF purposes began on December 31, 2025.
  • The consultations will last until January 14, 2026.
  • From February 1, 2026, VAT taxpayers must issue structured invoices using the National e-Invoice System (KSeF).
  • The obligation applies to taxpayers without a registered office in Poland but with a fixed place of business involved in goods or service transactions.
  • Interested parties can submit comments and opinions until January 14, 2026; more details are available on the official consultation website.

Source: gov.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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