Ministry of Finance clarifies that property rental invoices have become riskier under the KSeF system.
Ministry Positions on Rental Invoices
The Ministry of Finance has issued guidance on invoices for property rentals in the updated KSeF Manual 2.0 and in a January 26, 2026 letter responding to the Association of Accountants.
The National Tax Information Office also provided an interpretation on February 9, 2026, regarding this matter.
Impact on Taxpayers
The official positions are coherent but present unfavorable consequences for taxpayers utilizing VAT subject or object exemptions.
