- From February 1, 2026, all invoices must be issued via the National e-Invoicing System (KSeF), including by foreign entities with a fixed place of business (SMPD) in Poland.
- Transitional periods allow some businesses with sales below certain thresholds to continue using previous invoicing methods until March 31, 2026, or, for smaller sales, until December 31, 2026.
- The Ministry of Finance published final guidelines on January 28, 2026, defining SMPD and outlining criteria and practical examples for determining its existence.
- The guidelines clarify that SMPD is not the same as a “permanent establishment” for income tax purposes.
- The obligation to use KSeF applies to foreign entities with SMPD actively involved in supplying goods or services in Poland, with specific requirements detailed in the guidelines.
Source: prawo.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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