- No KSeF Invoice Required for Private Rental to Individuals: If you privately rent out your property to a natural person who is not conducting business activity, you are not obligated to issue an invoice through Poland’s KSeF system. This is because KSeF is mandatory only for business-to-business (B2B) transactions, and in B2C private rentals, there’s generally no obligation to issue an invoice at all.
- VAT Taxpayer Status Applies, But Exemption is Likely: Even though you don’t have a registered business in CEIDG, renting your villa on a continuous basis for remuneration means you are considered a VAT taxpayer under Polish law due to the broad definition of “economic activity.” However, you are likely exempt from VAT under Article 43(1)(36) of the VAT Act, as the property is residential and used for residential purposes.
- Voluntary Invoicing and KSeF Use: While you are not obliged to issue an invoice for this B2C private rental, you may do so voluntarily. If you choose to issue an invoice, using KSeF for it remains optional; you can issue it outside the system. The €240,000 turnover threshold for subjective VAT exemption is secondary as long as the residential purpose exemption applies.
Source Prawo
Briefing document & Podcast: Poland E-Invoicing, E-Reporting and KSeF Mandate – VATupdate
- See also
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
- Join the LinkedIn Group on ”VAT in the Digital Age” (VIDA), click HERE
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