Poland Narrows KSeF E-Invoicing Scope for Non-Residents
On 28th January 2026, Poland’s Ministry of Finance clarified the application of its Krajowy System e-Faktur (KSeF) electronic invoicing platform for foreign businesses, ahead of changes effective 1st February 2026.
The key takeaway: KSeF is not triggered simply by having a Polish VAT number. Instead, it applies only where a non-resident has a Polish fixed establishment (FE) involved in the transaction being invoiced. This aligns with EU Council Implementing Regulation 282/2011 and relevant CJEU case law.
To qualify as a relevant Polish FE, three conditions must all exist together:
- Personnel and technical resources in Poland
- A structure capable of supplying services
- Sufficient permanence, including a physical postal address
Crucially, a warehouse, VAT number, or administrative office alone is insufficient. Even if a Polish FE exists, KSeF applies only if that FE participates in the supply — storage-only facilities or unrelated personnel do not trigger the requirement.
Suppliers must also assess their customers’ operations on the ground: the operational reality of the FE, not VAT registrations, determines KSeF applicability.
Poland’s clarification ensures that multinational suppliers can properly scope KSeF obligations, reducing compliance risk and unnecessary administrative burdens while maintaining alignment with EU VAT law.
Source: https://www.vatcalc.com/poland/poland-non-residents-ksef-e-invoicing-obligations/