Poland MOF Clarifies VAT Rules on Determining Fixed Place of Business for KSeF Invoices

The Poland Ministry of Finance Jan. 28 issued a clarification on the VAT rules on determining a fixed place of business (SMPD) in Poland for purposes of the general requirement to issue structured invoices using the National e-Invoice System (KSeF), effective Feb. 1. Topics covered include: 1) taxpayers subject to the requirement whose total sales value including tax didn’t exceed 200 million Polish zlotys (US$ 56.7 million) in 2024, can continue issuing electronic or paper invoices from Feb. 1 to March 31; 2) taxpayers subject to the requirement whose total sales value including VAT, documented by invoices issued in a ...