- From April 1, 2026, a private individual (including a retiree) renting property to a company must issue invoices via KSeF, regardless of VAT exemption.
- If the landlord does not have a NIP (tax identification number), they must apply for one.
- The obligation applies if the monthly invoice exceeds 10,000 PLN (e.g., 12,500 PLN).
- The landlord will also receive invoices from the housing cooperative directly in KSeF after obtaining a NIP.
- Private rental is considered an economic activity for VAT purposes, even if not for PIT.
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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