The Polish Ministry of Finance published tax guidelines clarifying the rules for determining a Fixed Establishment (FE) in Poland for purposes of issuing invoices through the National e-Invoice System (KSeF), which becomes mandatory 1 February 2026.
Following what is already established in the Polish VAT Act, they confirm that the obligation to issue structured invoices via KSeF applies to taxpayers who:
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have their registered business seat in Poland, or
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do not have their seat in Poland but have a Fixed Establishment in Poland that participates in the supply of goods or services being invoiced.
Other key clarifications from the guidelines include:
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Referencing Article 11 of EU Implementing Regulation 282/2011 and CJEU case law, the guidelines set out the criteria for determining whether an FE exists in Poland.
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Having a VAT identification number in Poland is not sufficient to establish that a taxpayer has a Fixed Establishment.
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Sellers must make the structured invoice available in an agreed manner (e.g., paper or PDF) if the buyer does not have a registered seat or Fixed Establishment in Poland, or has a Fixed Establishment that does not participate in the acquisition of the goods or services invoiced.
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Polish buyers purchasing from foreign suppliers are not obligated to verify whether the foreign supplier has a Fixed Establishment in Poland.
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15 practical examples illustrating various scenarios.
These guidelines address a topic that has been a source of uncertainty for foreign businesses operating in Poland. The question of when a foreign entity’s presence constitutes a Fixed Establishment and triggers mandatory KSeF obligations is, with this, more clearly defined.
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