VAT Friday Poland – Obligatory e-invoicing from 1 July 2024

Issue
The President of Poland has signed the law on the obligatory national e-invoicing system (KSeF). The e-invoicing obligation will come into force on 1 July 2024. This obligation will not apply, among others, to entities that do not have a fixed establishment in Poland.

Background
KSeF is a tool for issuing and sharing structured e-invoices which is used in Poland.

Issue
According to KSeF regulations, the Taxpayers will send invoices not directly to customers but to the central system kept by the Polish tax authorities. Adapting to KSeF may require significant changes to the IT systems of taxpayers. The obligation to use KSeF will not apply, inter alia, to entities which:

• Have neither their registered office nor a fixed establishment (FE) in Poland, or
• Have a FE in Poland, but that FE does not participate in a given transaction.

To do
In order to comply with KSeF requirements, non-Polish entities which operate in Poland should check whether they have a Polish fixed establishment. In particular, they should examine whether their technical and human resources located in Poland meet conditions of a fixed establishment specified in judgements of the Court of Justice of the European Union.

Questions
For questions, please contact: adam.sekowski@crowe.pl