- Poland’s Ministry of Finance opened a consultation on draft tax guidance about determining a fixed place of business (SMPD) for structured invoice requirements under the National e-Invoice System (KSeF).
- The draft clarifies that structured invoicing is optional for taxpayers without a registered office or SMPD in Poland, or with a registered office but an uninvolved SMPD.
- It explains criteria for identifying an SMPD, such as permanence and being separate from the taxpayer’s main place of business.
- The draft distinguishes between a permanent establishment (PE) and a fixed establishment, stating one does not automatically imply the other.
- The guidance would apply from Jan. 20, with comments due by Jan. 14.
Source: news.bloombergtax.com
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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