- VAT taxpayers registered in Poland but without a fixed place of business in Poland are not required to issue or receive invoices via KSeF, but may do so voluntarily.
- The Director of the National Tax Information confirmed that such taxpayers are not obligated to use KSeF for structured invoices.
- 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, this 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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