- The Polish National Fiscal Information Office confirmed that VAT-exempt taxpayers are generally not required to issue invoices, including e-invoices in KSeF, unless the buyer requests one.
- KSeF did not change the underlying VAT rules on invoice issuance for exempt supplies; the obligation still depends on the provisions of the VAT Act.
- Under Article 106b(2) of the Polish VAT Act, no invoice is required for VAT-exempt sales, including services exempt under Article 43(1) or small taxpayer exemption under Article 113.
- If the customer asks for an invoice within the statutory deadline, the VAT-exempt supplier must issue it, including through KSeF where applicable.
- The ruling concerned commission-based financial and insurance intermediation services exempt from VAT.
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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