Will foreign companies have to use the KSeF?

The obligation to use the National e-Invoicing System will come into effect on July 1, 2024. Will foreign entities also be covered by it? Will Polish companies have to issue structured invoices to contractors doing business in other countries? Find the answers in our latest blog article. 

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The regulations introducing the KSeF assume that the obligation to use the new system will apply to all taxpayers established in Poland and issuing accounting documents in accordance with the Value Added Tax Act. This means that structured invoices will serve to confirm transactions made in Poland not only by domestic companies, but also by foreign entities and international organizations doing business in our country.   

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Issuance of invoices by foreign companies

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Foreign entrepreneurs with a permanent place of business in Poland and a Polish NIP number will be required to issue invoices in KSeF. They will gain access to the system on similar terms as domestic companies. They will be required to set up an account, authenticate and obtain an individual number allowing them to issue, receive and view electronic invoices. 

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Foreign companies will be able to use KSeF on their own or through proxies. Authorization to issue invoices on behalf of the taxpayer will be granted through a ZAW-FA notice submitted to the appropriate head of the Tax Office.

Find out, Who can issue invoices in KSeF? 

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Issuing invoices to foreign companies

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What about the situation when a Polish company cooperates with a contractor who does not have a permanent place of business in our country and does not have access to KSeF? Will it be necessary to issue structured invoices to such an entity as well?

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The regulations do not exempt electronic invoicing in such a situation, and assume that KSeF will have to be used, among other things, when:

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• services or goods are provided in the territory of another EU member state or a third country,
• The service or goods are purchased by an entity that does not have a registered office or a permanent place of business in the territory of Poland.

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In such a case, the Polish entrepreneur, in addition to sending the invoice to KSeF, will also be obliged to transmit the document outside the system, in a manner agreed upon with the contractor - e.g. in paper form or by e-mail. Importantly, such an invoice will have to be accompanied by a QR code, allowing access to it directly in the system.

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