On January 28, 2026, the Polish Ministry of Finance (MoF) issued tax clarifications on how to determine whether a foreign business has a permanent place of establishment (SMPD) in Poland for the purpose of issuing invoices via KSeF.
From February 1, 2026, KSeF e-invoicing mandate goes live. However, the obligation to issue e-invoices via KSeF does not apply to businesses that:
- Do not have a registered office or a permanent esta…