- VAT taxpayers registered in Poland without a fixed place of business in Poland are not required, but may choose, to issue and receive invoices via KSeF.
- Structured invoices issued in KSeF to such taxpayers are made available in a manner agreed with the recipient; they are not obliged to receive them through KSeF.
- A Turkish company registered as a VAT taxpayer in Poland, with no physical or personnel resources, office, or legal title to property in Poland, is not considered to have a fixed place of business in Poland.
- Therefore, such a company is not required to issue or receive structured invoices via KSeF.
Source: ksiegowosc.infor.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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