- The Polish Ministry of Finance published guidelines clarifying when a foreign business has a Fixed Establishment (FE) in Poland for mandatory e-invoicing via KSeF starting 1 February 2026.
- The obligation to use KSeF applies to taxpayers with a registered seat in Poland or a FE in Poland involved in the transaction.
- Criteria for determining FE reference EU regulations and CJEU case law; simply having a Polish VAT number is not enough.
- Sellers must provide invoices in an agreed format if the buyer lacks a seat or FE in Poland, or if the FE is not involved in the transaction.
- Polish buyers are not required to verify if foreign suppliers have a FE in Poland; the guidelines include 15 practical examples.
Source: sovos.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.
Latest Posts in "Poland"
- Rules for determining the permanent place of establishment for e-invoicing published by the Ministry of Finance
- KSeF Launches: Calls Grow to Delay Sanctions as Polish Businesses Face New E-Invoicing System
- Accountants Face Major Challenges as Poland’s National e-Invoicing System (KSeF) Launches
- KSeF Launches, JPK_VAT Changes: Orlen Explains New E-Invoice Rules and Deadlines
- Poland Launches National e-Invoice System, Marking Major Step in Digital Tax Transformation
