- The self-billing agreement remains legally valid and can continue under the KSeF e-invoicing system.
- The seller must properly configure permissions in KSeF, authorizing the buyer to issue invoices on their behalf.
- Invoices issued under self-billing must include the note “self-billing” for tax and accounting compliance.
- The introduction of KSeF does not eliminate self-billing, but requires administrative steps to grant the buyer invoicing rights in the system.
- Sellers do not need to issue all invoices personally if the buyer is authorized in KSeF; the current self-billing arrangement can continue after April 1, 2026.
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.
