The Director of the National Tax Information Service, in an interpretation dated 22 June 2026 (ref. 0112-KDIL1-3.4012.251. 2026.2.ŁW) confirmed that the fact that a given service is not subject to VAT in Poland does not automatically mean that there is no obligation to issue an invoice via the National e-Invoice System (KSeF).
The case concerned a Polish company providing design services relating to properties situated in Germany. In accordance with Article 28e of the VAT Act, the place of supply of such services is the location of the property, i.e. Germany. Consequently, these services are not subject to VAT in Poland.
However, the Director of the National Tax Information Service (KIS) held that this circumstance does not exempt the Polish taxpayer from the obligation to comply with domestic invoicing regulations. In particular, he pointed out that the list of exemptions from the obligation to issue structured invoices via KSeF does not include invoices documenting transactions where the place of supply is outside Polish territory. This means that invoices documenting such services should, as a rule, be issued via KSeF and then made available to the foreign contracting party in a manner agreed with them.
This interpretation is relevant not only to property-related services, but also to other transactions where the place of taxation is outside Poland. Businesses providing services to foreign clients should check whether their current invoicing practices remain compliant with the new obligations arising from the KSeF regulations.
If your company provides services to foreign clients and you have any doubts regarding your KSeF obligations, we can help you verify the correct method of documenting transactions and prepare your organisation for the mandatory use of KSeF.