- The Ministry of Finance published draft guidelines on determining a fixed establishment (FE) in Poland for issuing invoices in the National e-Invoicing System (KSeF).
- The guidelines clarify that KSeF uses the existing VAT-based definition of FE, not a new one, and its implications extend beyond just e-invoicing.
- The document emphasizes the importance of identifying FE status for both internal company processes and relationships with business partners, affecting invoicing scenarios and technological readiness.
- The project is open for consultation until January 14, 2026, and is part of broader preparations for KSeF implementation, which will significantly impact daily business operations.
Source: crido.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"
- Poland Expands National E-Invoicing System: Key Dates and Support for All VAT Taxpayers
- Poland Updates JPK_VAT Structures for Mandatory KSeF E-Invoicing Effective February 2026
- Poland Shifts VAT Approach on Contractual Penalties: Key Court Rulings and Upcoming e-Invoice Changes
- When Can a Taxpayer Fully Deduct VAT on Company Car Expenses? WSA Wrocław Judgment 2026
- VAT Tax Point for Sales Bonuses: Impact of Quality Verification and Payment Timing














