KSeF for foreign companies in short: a foreign company must issue invoices in KSeF, Poland’s National e-Invoicing System, only if it has a fixed establishment in Poland that actively takes part in the sale. A company that is merely VAT-registered in Poland is not obliged. A Polish subsidiary (sp. z o.o.) of a foreign group is a Polish taxpayer and must use KSeF like any local business.
By the CWP Accounting Team · Published: 11 November 2026 · Legal status as of: 11 November 2026
KSeF for foreign companies: what is it and what changed in 2026?
KSeF is the Polish government platform through which VAT invoices are issued and received in a structured (XML) format. Since 2026 it is mandatory, not optional.
The rollout had three steps:
| Date | Who | What |
|---|---|---|
| 1 February 2026 | Companies with 2024 sales above PLN 200 million (incl. VAT) | Must issue invoices in KSeF |
| 1 February 2026 | All VAT taxpayers | Must be able to receive invoices through KSeF |
| 1 April 2026 | All other taxpayers | Must issue invoices in KSeF |
| 1 January 2027 | Taxpayers whose invoiced sales do not exceed PLN 10,000 gross a month | Transitional relief ends – KSeF for everyone |
If your Polish entity has been issuing invoices outside KSeF under the PLN 10,000 relief, that option ends on 31 December 2026.
Does KSeF for foreign companies apply to my company?
The rules on KSeF for foreign companies depend on how you are present in Poland, not on where your headquarters is. Use the table below as a first check.
| Your set-up in Poland | Must you issue invoices in KSeF? |
|---|---|
| Polish company (sp. z o.o., S.A.) owned by a foreign group | Yes – it is a Polish taxpayer |
| Foreign company with a Polish fixed establishment that takes part in the sale | Yes, for those sales |
| Foreign company with a Polish fixed establishment that only does admin work (accounting, invoicing, debt collection) | No – voluntary use is allowed |
| Foreign company registered for VAT in Poland, no fixed establishment | No – voluntary use is allowed |
| Foreign company using OSS (non-EU scheme) or IOSS | No – and these invoices cannot go through KSeF |
The legal basis is Article 106ga(2) of the Polish VAT Act. Our view from daily work: most foreign-owned clients we see are in the first row, and many are surprised by it.
What counts as a “fixed establishment” for KSeF?
A fixed establishment is a place in Poland with its own staff and technical resources, permanent enough to supply goods or services. A Polish VAT number alone does not create one.
On 28 January 2026 the Ministry of Finance published official tax explanations on this question. The key points:
- The fixed establishment must take part in the sale actively. Purely administrative support (bookkeeping, invoicing, collections) does not count.
- If an invoice shows the Polish VAT number of that establishment, the tax office will presume it took part, unless you can prove otherwise.
- A company can have KSeF duties for one type of sale and none for another. In one of the Ministry’s examples, a Swiss company distributing goods from its Polish warehouse must use KSeF for those sales, but not for a one-off delivery with installation handled from abroad.
Following these explanations gives you formal protection under the Polish Tax Ordinance, so it is worth documenting how your set-up fits them.
KSeF for foreign companies on 1 January 2027: what changes?
Two things. First, the PLN 10,000 monthly relief ends, so every obliged taxpayer must issue invoices in KSeF. Second, financial penalties for KSeF errors (Article 106ni of the VAT Act) were due to start on that date.
On 6 November 2026 the Polish Sejm passed a bill postponing those penalties until the end of 2027. As of 11 November 2026 the bill is still going through the legislative process; it is meant to enter into force on 31 December 2026. The obligation itself is not postponed – only the fines. Penalties under the Fiscal Penal Code are not covered by the delay.
How do foreign customers receive invoices from KSeF?
A buyer without a Polish tax number cannot log in to KSeF. The seller issues the invoice in KSeF and sends it the agreed way, usually as a PDF.
That PDF should carry a QR code and the KSeF number, so the customer can check the invoice exists in the system. Invoices you receive from foreign suppliers do not go into KSeF at all.
KSeF for foreign companies: how to get access?
The company files the ZAW-FA form with the Polish tax office (see the official KSeF portal), naming a person who will manage KSeF access. From there, rights can be granted to employees or to an external accounting firm.
A foreign company with a Polish tax number (NIP) can also act through a Polish proxy. Companies may log in with a qualified electronic seal and then request a KSeF certificate for their systems.
Example: a German group with a Polish warehouse
A German GmbH holds stock in a rented warehouse near Katowice. Two of its own employees pick, pack and ship orders to Polish customers. That is a fixed establishment taking part in the sale, so these invoices go through KSeF.
The same GmbH also sells machines straight from Germany, with no Polish staff involved. Those invoices can stay outside KSeF. One company, two answers.
Most common mistakes
- Assuming “we are a foreign group, so KSeF is not for us” – while the Polish subsidiary is fully obliged.
- Treating a Polish VAT number as proof of a fixed establishment, or the other way round.
- Sending foreign customers an ERP PDF without the KSeF number and QR code.
- Counting on the PLN 10,000 relief after 31 December 2026.
- Reading the penalty delay as a delay of the obligation.
- Leaving KSeF access with one person who has just left the company.
KSeF for foreign companies: what to do now – checklist
- Map every Polish entity and VAT registration in your group.
- For each, decide: Polish taxpayer, fixed establishment taking part in sales, or neither – and write down why.
- Check that your ERP or invoicing tool sends invoices to KSeF and adds the QR code.
- File ZAW-FA and assign KSeF rights to at least two people plus your accounting firm.
- If you use the PLN 10,000 relief, switch to KSeF before 1 January 2027.
- Tell your foreign customers how they will receive invoices from 2027.
FAQ
Do foreign companies need KSeF? Only if they have a fixed establishment in Poland that takes part in the sale. A Polish subsidiary is always covered, because it is a Polish company. Others may use KSeF voluntarily.
Is a Polish VAT registration enough to trigger KSeF? No. The Ministry of Finance confirms that a VAT number alone does not create a fixed establishment. Without one, KSeF is optional.
Can my foreign customers download invoices from KSeF? Not without a Polish tax number. You send them the invoice as agreed, e.g. as a PDF, with the KSeF number and QR code.
Are KSeF penalties postponed to 2028? A bill passed by the Sejm on 6 November 2026 moves the start of KSeF fines to 1 January 2028. As of 11 November 2026 it is still going through the legislative process. The duty to use KSeF stays.
Do invoices from my foreign suppliers go into KSeF? No. KSeF is not used to report purchases from foreign suppliers. You book them as before.
Can an accounting firm handle KSeF for us? Yes. After ZAW-FA is filed, you can grant an external firm rights to issue and download invoices on your behalf.
How CWP helps
Chandon Waller & Partners has supported foreign companies in Poland since 2014, from Kraków and Katowice, with 70+ specialists. We make KSeF for foreign companies simple: we check whether KSeF applies to your Polish branch or subsidiary, arrange access and take over invoicing and bookkeeping in English. Setting up KSeF with us usually takes one meeting.
CWP received the Forbes Diamond 2025 – as the only accounting firm in Małopolska – and the title Kraków Employer of the Year 2023.
Book a free consultation: +48 12 307 37 57 · office@chandonwaller.pl
This article is general information, not tax advice for a specific company.