Poland’s Ministry of Finance clarified that non‑resident businesses are subject to KSeF e‑invoicing only if they have a Polish fixed establishment (SMPD/FE) that participates in the specific supply. The rule, effective 1 February 2026, does not trigger on a Polish VAT registration alone and requires a full assessment of the fixed establishment’s involvement per transaction.
From 1 February 2026, KSeF e‑invoicing is mandatory for non‑resident businesses that have a Polish fixed establishment involved in the transaction.
No, a Polish VAT number alone does not trigger KSeF; only a fixed establishment that participates in the supply does.
The fixed establishment must have personnel and technical resources, sufficient permanence (not just a postal address or passive warehouse), and be involved in the transaction.
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