- The Ministry of Finance published guidelines on determining a fixed establishment (FE) in Poland for KSeF e-invoicing, effective from February 1, 2026.
- Polish and foreign taxpayers with an FE in Poland involved in the supply must issue invoices via KSeF.
- If a foreign customer does not have an FE in Poland, or the FE is not involved in the supply, invoices can be provided outside KSeF.
- Taxpayers should rely on customer statements or available information to determine FE status and are not required to conduct complex analyses.
- If the customer provides a Polish VAT ID and no statement about the FE, the taxpayer may assume KSeF invoicing is required.
Source: itadp.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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