Poland KSeF 2026: Fixed Establishment VAT Rules

February 19, 2026

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The Polish Ministry of Finance (MoF) issued a tax clarification document on the rules for determining a permanent place of business, or fixed establishment, in the country for issuing invoices under the National e-Invoice System (KSeF), which became mandatory on February 1, 2026. The MoF's clarification addresses key matters, including the legal basis and definition of a fixed establishment.

Key Clarifications Outlined by the Ministry

The MoF emphasized that, under Polish VAT Law, the obligation to issue structured invoices via the KSeF applies primarily to taxable persons sufficiently connected to Poland for VAT purposes. Taxable persons in this category include businesses with their registered seat in Poland, meaning companies formally established and operating under Polish law.

Also, taxable persons subject to KSeF are foreign businesses that do not have their registered seat in Poland but maintain a fixed establishment there, provided that this establishment is involved in the specific supply of goods or services being invoiced.

Furthemore, the MoF clarified that a fixed establishment exists only where a business has sufficient permanence and adequate human and technical resources in Poland to receive or supply services. This aligns with Article 11 of EU Implementing Regulation 282/2011 and the case law of the Court of Justice of the European Union. Notably, merely having a Polish VAT identification number does not automatically mean that a taxable person has a fixed establishment in the country.

The Ministry's clarification also provides practical guidance on invoicing obligations, stating that if a buyer does not have a registered seat or a participating fixed establishment, or if its Polish fixed establishment is not involved in the specific transaction, the seller must additionally make the structured invoice available in an agreed format, such as paper or PDF. Simultaneously, local buyers acquiring goods or services from foreign suppliers are not required to investigate whether the foreign supplier has a fixed establishment in the country.

Conclusion

By publishing these clarifications, the Polish MoF addressed some of the most critical sources of uncertainty for foreign businesses operating in Poland. To further support the interpretation of this critical matter, the MoF included 15 practical examples covering different business models and transactional setups, which should help taxable persons understand these rules and their application in real-life scenarios.

Source: Polish Ministry of Finance - Tax Clarification

When did KSeF become mandatory in Poland?

The National e-Invoice System (KSeF) became mandatory on February 1, 2026. From that date, taxable persons connected to Poland for VAT purposes must issue structured invoices through the system, subject to the clarified rules.

Who is required to issue invoices via KSeF?

The obligation primarily applies to taxable persons with a registered seat in Poland. It also applies to foreign businesses that do not have a registered seat in Poland but have a fixed establishment there, provided that the establishment is involved in the specific supply being invoiced.

What qualifies as a fixed establishment under the MoF clarification?

A fixed establishment exists only if a business has sufficient permanence in Poland and adequate human and technical resources to receive or supply services. This interpretation aligns with Article 11 of EU Implementing Regulation 282/2011 and relevant CJEU case law.

Does having a Polish VAT number mean a company has a fixed establishment?

No, simply holding a Polish VAT identification number does not automatically create a fixed establishment. The assessment depends on the actual presence of permanent and adequately resourced operations in Poland.

What happens if the buyer does not have a seat or participating fixed establishment in Poland?

If the buyer does not have a registered seat or a fixed establishment involved in the transaction, the seller must still issue a structured invoice via KSeF but must also make the invoice available to the buyer in an agreed format, such as paper or PDF.

Do Polish buyers need to verify whether a foreign supplier has a fixed establishment?

No, local buyers acquiring goods or services from foreign suppliers are not required to investigate whether the foreign supplier has a fixed establishment in Poland. The responsibility for assessing fixed establishment status lies with the supplier.

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