- A minor aged at least 13 who is the VAT taxpayer for a property-letting activity is subject to KSeF under the rules applicable to an individual VAT taxpayer. Structured invoices must use the minor’s identifying details and Polish tax number, not those of the parent or legal representative.
- A parent may manage the child’s property and act as legal representative, but that representation does not transfer the underlying VAT-taxpayer status. In the reported example, KSeF became mandatory once September 2026 invoices exceeded the applicable PLN 10,000 transitional threshold.
- Families and property managers should arrange KSeF authorisations, access rights and invoicing controls before the obligation begins. The VAT treatment also depends on whether the tenant is a business or a consumer and whether the property is commercial, residential or used for an exempt purpose.
Source Prawo.pl: Does a minor issue KSeF invoices for rental income?
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