- The Polish Minister of Finance issued tax guidance on determining a Fixed Establishment (FE) for VAT and e-invoicing (KSeF) obligations, effective from February 2026.
- A foreign entity must use KSeF for Polish transactions only if its FE in Poland is involved in the supply of goods or services.
- An FE is defined by sufficient permanence, adequate human and technical resources (not necessarily owned), and operational autonomy.
- Use of third-party resources (e.g., outsourcing, leasing) can establish an FE if the taxpayer has comparable control.
- These are the only planned tax explanations for KSeF, and foreign businesses must analyze their operations to avoid penalties after the 2027 grace period.
Source: meridianglobalservices.com
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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