Polish ministry clarifies that landlords will need to issue lease invoices in KSeF, requiring tax registration with VAT exempt status.
Updated KSeF 2.0 Handbook Explains VAT Exemptions
The Polish Ministry of Finance has updated the KSeF 2.0 Handbook, adding a section explaining how taxpayers exempt from VAT should proceed. This includes those exempt due to the nature of their activities or because their annual turnover does not exceed 240,000 złoty.
The ministry clarifies in which situations landlords will be required to issue invoices through the KSeF system.
Requirements for Issuing Invoices in KSeF
According to the handbook, landlords must obtain a tax identification number (NIP) and register with the tax office as a VAT taxpayer with “VAT exempt” status to issue invoices in KSeF.