- Landlords renting non-residential properties to entrepreneurs must issue invoices via the National e-Invoice System (KSeF) upon the tenant’s request, even if the landlord is VAT-exempt.
- This requirement applies regardless of whether the VAT exemption is due to the type of activity or annual turnover below 240,000 PLN.
- To issue invoices in KSeF, landlords must obtain a tax identification number (NIP) and register with the tax office as a “VAT-exempt” taxpayer.
Source: podatki.gazetaprawna.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’s Mandatory KSeF E-Invoicing: Key Dates, Requirements, and Compliance for Businesses
- Mandatory KSeF Implementation: Technical Setbacks and Process Challenges After VAT Law Amendment in Poland
- Over 35 Million Invoices Issued in KSeF Since Mandatory E-Invoicing Began in February 2026
- KSeF Causes Invoice Surge: From 10 to 170 Electricity Bills for Housing Cooperatives
- KSeF as a Shift Toward Preventive Tax Administration and Fewer Sanctions
