- Mandatory KSeF for All Transactions: Under the mandatory application of the National e-Invoicing System (KSeF), businesses in Poland must issue structured invoices through the system for all sales, including those to foreign contractors, regardless of whether the foreign entity has access to KSeF.
- Invoice Visualization Requirement: While the invoice must be issued in KSeF, if the foreign contractor cannot access the system, the Polish business is required to provide a visualization of the structured invoice (e.g., in PDF format) to the contractor. This visualization serves as a representation of the data contained in the structured invoice.
- Exceptions and Voluntary Period: During the voluntary application period for KSeF, businesses have the flexibility to issue invoices for foreign contractors outside of the system. However, once the mandatory period begins, all invoices must be issued through KSeF, and exceptions to this rule are only permissible under specific regulations, not simply because the foreign contractor cannot collect the invoice in the system.
Source Prawo
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