The Polish Ministry of Finance clarified the VAT rules for determining a fixed place of business (SMPD) for the National e-Invoice System (KSeF). The clarification, effective 1 February 2026, allows taxpayers with sales below 200 million PLN in 2024 to continue issuing electronic or paper invoices until 31 March 2026. It also outlines the threshold for the general requirement to issue structured invoices via KSeF.
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Key Takeaways
The clarification takes effect on 1 February 2026.
Taxpayers whose total sales value including tax did not exceed 200 million PLN in 2024 can continue issuing electronic or paper invoices until 31 March 2026.
The threshold is 200 million PLN in 2024; taxpayers above this must issue structured invoices via KSeF.
It clarifies the VAT rules on determining the fixed place of business (SMPD) for KSeF invoices.
Primary source
Read the full article at Bloomberg TaxThis summary was published on VATfaqs.com on 31 January 2026. It relates to VAT developments in Poland. The original source is Bloomberg Tax.
