The invoice is issued by the Polish company in KSeF, but the foreign recipient, who does not have a Polish Tax Identification Number, will not be able to log in to the system and download it. Therefore, the seller must provide him with the document in the agreed manner - e.g. in PDF form, by e-mail, or even in paper form, if agreed. The invoice should have a QR code that will allow the contractor to verify that the document actually exists in KSeF.

From January 1, 2027 paying invoices by bank transfer will require providing the KSeF number of the invoice in the payment title.

More information about the KSeF system can be found on the website:

https://ksef.podatki.gov.pl

National e-Invoice System (KSeF) - Issuing invoices - Accepting invoices - Contractor - Polish NIP