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Foreign contractors and fixed establishment in KSeF
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Foreign contractors and fixed establishment in KSeF
The National e-Invoicing System (KSeF), which is set to become mandatory in 2026, will not be limited to companies headquartered in Poland. The regulations will also apply to foreign entities operating in Poland through what is referred to as a fixed establishment (FE). Although the legal construction of the provision appears simple, in practice determining when the obligation arises leads to more questions than answers – both for foreign seller…
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