Invoice for foreign buyers outside KSeF (National e-Invoicing System). What about intra-Community supplies and exports?
The National e-Invoicing System (KSeF) in Poland will soon become mandatory for all businesses. However, how does this affect intra-Community supplies of goods (ICS) or exports? The current regulations concerning KSeF have raised questions about which document can serve as the visualisation of an e-invoice and what additional information it may contain. The Head of the National Revenue Information Service (Polish KIS) in Poland recently clarified these issues in response to a query from a German company.
Mandatory KSeF regulations in Poland effective from 1 February 2026
On 1 February 2026, regulations introducing the mandatory use of the National e-Invoice System (KSeF) are due to come into force. It will affect the way transactions with both domestic and foreign counterparties are documented. All taxpayers with a registered office in Poland who issue accounting documents in accordance with the Value Added Tax Act will be required to use the new system. Structured invoices (e-invoices) will confirm transactions carried out in Poland by both domestic and foreign businesses operating in Poland.
ICS, export, and structured invoices within KSeF
Invoices for foreign entities will be handled differently. In accordance with the current regulations, invoices for foreign entities must also be issued via KSeF and subsequently delivered to the contractor in a mutually agreed form, e.g. in paper form or by e-mail.
These invoices must include a QR code, enabling access to the document and verification of data in the KSeF. This ensures that the invoice retains its structured format and that foreign contractors receive invoices in a visualised form, similar to that issued via KSeF.
For intra-community supplies (ICS) and exports, the invoice documenting such transactions can serve as the visualisation of a structured invoice but must also include the QR code. However, when the structured invoice documents ICS or exports of goods or services, the e-invoice will not be made available to the foreign contractor in KSeF. Instead, its visualisation will be delivered in a form agreed upon with the contractor.
The case of a German company and interpretation of the Head of the National Revenue Information Service (KIS)
The above issue was addressed and confirmed by the Head of the National Revenue Information Service in an individual interpretation issued on 9 April 2024 (0114-KDIP1-2.4012.16.2024.1.SST). The case concerned a German company with a permanent place of business in Poland, which had doubts as to whether, following the entry into force of the mandatory National e-Invoice System, it would be able to treat its existing invoices as visualisations of e-invoices issued in KSeF and send them to its contractors if they documented ICS and exports, related to its permanent place of business in Poland.
The company pointed out that invoices are issued at the head office in Germany in its accounting system, on a standardised template, regardless of whether they document a transaction for which the place of supply or provision of services is Germany, Poland or another country. In addition to the obligatory elements required by the VAT Act in Poland, the invoices also contain other elements, e.g. the company logo, the contractor’s number, contact details, information regarding the order, dispatch and payment, delivery terms or the customs tariff code and a description of the goods that refers to this code, as well as information that the purchase terms have been posted on the company’s website.
The Head of KIS agreed that such invoices could serve as visualisations of e-invoices under KSeF in Poland, provided that they include data in XML format (on the original structured invoice) and that additional elements do not contradict the structured invoice, do not constitute additional information and are not misleading as regards the subject of the transaction or disturb the legibility of the document.
The Head of KIS also stressed that this applies in particular to the information defined as ‘description of the goods relating to the customs tariff code’. This data should correspond to that in the xml document, as it refers directly to the subject of the transaction and therefore cannot mislead the buyer.
QR code requirement for the visualisation of e-invoices issued in KSeF
The German company also argued that a QR code is not mandatory for visualisations of structured invoices delivered to foreign contractors. The Head of KIS did not agree with this interpretation, stating that a QR code is necessary even for the visualisation of e-invoices documenting international transactions, such as intra-Community supply of goods or exports. Even the fact that the recipient may not be interested in using the QR code does not change this obligation.
If the visualisation of an e-invoice used outside KSeF is not marked with a QR code – according to the Head of KIS – there may be doubts as to whether we are dealing, for example, with a double invoice or with two separate invoices documenting different activities. Consequently, the Director confirmed that any document serving as a visualisation of an e-invoice must bear a QR code.
More information about the National e-Invoicing System (KSeF) in Poland, its rules, who they apply to and under what conditions can be found here: National e-Invoicing System (KSeF).
If you have any questions regarding this topic or if you are in need for any additional information – please do not hesitate to contact us:
CUSTOMER RELATIONSHIPS DEPARTMENT
ELŻBIETA
NARON-GROCHALSKA
Head of Customer Relationships
Department / Senior Manager
getsix® Group
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