Poland narrows KSeF scope for non-residents: it’s about fixed establishment involvement – not VAT numbers
On 28 January 2026, the Ministry of Finance clarified when foreign businesses fall into KSeF e-invoicing since 1 February 2026.
Key point: KSeF is not triggered by having a Polish VAT registration. It applies only where a non-resident has a Polish fixed establishment (SMPD/FE) and that FE participates in the specific supply being invoiced.
The test follows Council Implementing Regulation (EU) No 282/2011 and Court of Justice of the European Union case law.
The 3 cumulative FE conditions
All must exist together in Poland:
-
Personnel and technical resources
-
A structure capable of supplying services
-
Sufficient permanence
A postal address, VAT number, or passive warehouse is not enough.
FE must be involved in the transaction
Even if a Polish FE exists, KSeF does not apply where that FE is not involved in the supply (e.g., storage-only warehouse, admin office, unrelated staff).
Suppliers must also assess whether their customer has a relevant Polish FE based on operational reality, not VAT IDs.
What this means in practice
|
Situation |
Polish FE? |
FE involved? |
KSeF? |
|---|---|---|---|
|
VAT number only |
No |
— |
No |
|
FE exists, unrelated to supply |
Yes |
No |
No |
|
FE performs/controls the supply |
Yes |
Yes |
Yes |
|
No people/tech in Poland |
No |
— |
No |
Polish foreign company e-invoicing summary
- KSeF follows economic substance, not registrations
- Analyse per transaction, not per entity
- Document your FE assessment before 1 Feb 2026
See more in our Polish VAT guide.
