Rules for determining the permanent place of establishment for e-invoicing published by the Ministry of Finance

The full guideline can be found here.

On January 28, 2026, the Polish Ministry of Finance (MoF) issued tax clarifications regarding the determination of a permanent place of establishment (SMPD) for foreign businesses issuing e-invoices via KSeF, effective February 1, 2026.
The obligation to issue e-invoices through KSeF does not apply to businesses without a registered office or permanent establishment in Poland, or to those with an SMPD in Poland that does not engage in the delivery of goods or services related to the invoices.
The MoF outlined criteria for establishing an SMPD, which includes having personnel and technical resources located at a specific place that forms a structure capable of providing services, characterized by sufficient permanence to facilitate these services. Additional guidance on SMPD presence and involvement in transactions is also provided.

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Poland Clarifies VAT Rules for Fixed Place of Business in KSeF E-Invoicing System

Poland’s Ministry of Finance clarified VAT rules for determining a fixed place of business (SMPD) for KSeF e-invoicing.
Taxpayers with 2024 sales (including tax) not exceeding 200 million PLN can continue using electronic or paper invoices from Feb. 1 to March 31.
The clarification outlines which taxpayers are subject to the structured e-invoicing requirement and related transitional provisions.

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