- KSeF e-invoicing applies to non-residents only if they have a Polish fixed establishment (FE) involved in the specific supply, not just a Polish VAT number.
- The FE must meet three conditions: personnel and technical resources, a structure capable of supplying services, and sufficient permanence.
- A postal address, VAT number, or passive warehouse alone does not qualify as an FE.
- KSeF does not apply if the FE exists but is not involved in the transaction.
- Suppliers must assess the operational reality of their customer’s FE involvement and document their assessment before 1 Feb 2026.
Source: vatcalc.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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