On 28th January 2026, the Ministry of Finance published a tax guideline concerning rules for determining a fixed establishment (the FE) by taxpayers without an establishment in Poland, for purposes of issuing invoices via the National e-Invoice System (‘Krajowy System e-Faktur’ – ‘KSeF’). The guideline applies to the legal framework being in the force as of 1st February 2026.
Firstly, in accordance with Polish VAT Act, invoices in KSeF must be issued by Polish taxpayers and foreign taxpayers (taxpayers without the establishment in Poland) that have the FE in Poland, and this FE participates in supply of goods or services.
Taxpayers are obliged to use KSeF when selling goods or services, should analyze whether their foreign customer has the FE involved in the supply in Poland. This is important because the taxpayer who is obliged to use KSeF must issue the invoice in KSeF and provide it through KSeF to the foreign customer – but only if such customer has the FE in Poland and this FE participates in the supply.
In other cases – when the foreign customer does not have the FE in Poland or has the FE, but it is not involved in the supply – the taxpayer may provide the invoice to the customer in another agreed manner (for example, as a PDF or in paper).
When determining whether the invoice must be delivered by the taxpayer to the foreign customer through or outside of KSeF, it is crucial to establish the existence of the FE and its involvement in the transaction. However, the taxpayer should not be obliged to do complex analyze if the customer has the FE involved in the supply or not in Poland. According to the Ministry of Finance, the taxpayer should follow the following criteria:
- if there is no information that allows the taxpayer to determine whether the foreign customer has the FE involved in the supply in Poland, the taxpayer may assume the invoice should be provided to the customer outside of KSeF,
- if the foreign customer provides the taxpayer with a statement regarding the existence of the FE in Poland and involvement of that FE in the supply the taxpayer should accept the status resulting from that statement. In such a case, the taxpayer should provide the invoice to the customer via KSeF,
- if, for the purposes of the transaction, the customer provides with Polish VAT Id No and does not submit a statement confirming the absence of the FE or the lack of involvement of the FE in the supply in Poland than the taxpayer may assume that the invoice should be delivered with KSeF.
The full text of the tax explanations can be found at this link.
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The information contained in the alert is general and does not represent the tax opinion and does not cover all changes resulting from the proposed regulation. Before making any decision or action, as well as in case of any questions or concerns, please contact our tax advisers, tel.+48 22 250 31 00.
