- Foreign companies must use KSeF only if they have a seat or fixed establishment (FE) in Poland; without an FE, they are generally not required to issue or receive invoices via KSeF.
- Determining whether an FE exists is crucial and often confirmed through individual tax interpretations, which currently tend to favor taxpayers.
- KIS confirmed in 2026 that a Swedish company with a Polish branch doing only administrative/support work, and a Serbian company not VAT-registered in Poland, did not have an FE.
- According to CJEU-based rules reflected in Polish tax guidance, an FE requires stable personnel and technical resources under the foreign company’s control; using another company’s employees usually is not enough.
- Companies should still verify the contractor’s status and agree on an alternative way to receive structured invoices if KSeF does not apply.
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.
Latest Posts in "Poland"
- Poland Proposes Three-Year Relief from JPK_ST_KR Fixed-Asset Reporting
- Polish Court: Influencer Gifts Count as VATable Supply
- Tax Rulings to Receive Five-Year Validity Period Under Proposed Reform
- VAT Penalties Continue to Decline, but 100% Surcharge Remains a Significant Risk
- Preventive Co-Financing Received from Insurers Subject to VAT
