- Private rental is generally considered an economic activity under VAT law, even if settled as private rental for income tax purposes.
- If the tenant is an entrepreneur and requests an invoice, the landlord must issue one, even if exempt from VAT.
- From February 1, 2026, issuing invoices via the KSeF system becomes mandatory for VAT taxpayers, including those exempt from VAT, with transitional exceptions.
- Between February 1 and March 31, 2026, invoices can still be issued outside KSeF; from April 1 to December 31, 2026, this is allowed only if monthly invoiced sales do not exceed 10,000 PLN gross.
- Issuing invoices in KSeF requires the landlord to have a NIP (tax identification number), which may require private individuals to obtain one.
Source: kglegal.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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