KSeF will cover transactions between taxpayers, both domestic and international, including those subject to reverse charge. It will also cover sales made by foreign taxpayers with a permanent place of business in Poland. Optional KSeF will cover RR invoices and invoices issued by foreign entities registered in Poland for VAT purposes. Apart from KSeF, B2C invoices, invoices in special procedures, corrective notes, tickets functioning as invoices, internal invoices, and pro-forma invoices will still be issued under existing rules.
Source Enodo
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