Poland MOF Seeks Comments on Draft Explanation Regarding Fixed Place of Business for KSeF Invoices

The Polish Ministry of Finance Dec. 31, 2025, opened a consultation on a draft tax explanation on determining a fixed place of business (SMPD) in Poland for purposes of the requirement to issue structured invoices using the National e-Invoice System (KSeF), which takes effect Feb. 1. The draft explanation includes measures to: 1) clarify that the structured invoice requirement is optional for taxpayers without a registered office or SMPD in Poland, or with a registered office in Poland but an SMPD that isn’t involved with the goods or services on the invoice; 2) explain criteria for identifying an SMPD, including ...