The National e-Invoicing System (KSeF) structured invoice for non-transaction transfers of own goods to an EU warehouse – is it required?

In Poland, the move to mandatory e-invoicing through the National e-Invoicing System (KSeF) is forcing businesses to revisit VAT scenarios that were previously treated as pure logistics. One of the most sensitive examples is the KSeF structured invoice for intra-Community transfers of own goods — i.e., moving your own stock from Poland to a warehouse in another EU country without a sale.

In an individual tax ruling dated 15 December 2025 (ref. 0112-KDIL1-3.4012.778.2025.1.KM), the Director of the National Tax Information (KIS) indicated that transferring a company’s own goods from Poland to a warehouse in another EU Member State may require issuing an invoice — and once KSeF becomes mandatory, a structured invoice in KSeF. This is a meaningful shift for companies that have so far documented such movements internally.

Below we explain why the dispute arises, what risks appear in cross-border warehousing models, and how to prepare your VAT and invoicing processes for KSeF requirements in Poland.

Why a transfer of your own goods can qualify as an intra-Community supply even without a sale

From a Polish VAT perspective, the key point is that an intra-Community supply of goods (WDT) is not limited to a classic sale to a customer in another EU country. Polish regulations also treat certain movements of a business’s own goods between Member States as WDT, provided they are connected with the company’s business activity.

In practice, this means that moving your own goods to a warehouse in another EU country may trigger reporting and settlement obligations (including the EU Sales List (VAT-UE)), even when:

• there is no buyer/customer on the receiving side,
• there is no payment,
• the goods remain the property of the same legal entity.

This gap between the economic meaning of the movement and its VAT classification is exactly what drives disputes around documentation.

What the Director of KIS ruled on 15 December 2025

Facts assessed in the ruling

The ruling considered a scenario where a company:

• has its registered seat in Poland and is an active Polish VAT payer,
• is also VAT-registered in the country of destination (Germany),
• transfers its own goods to a warehouse in another EU Member State, where the goods are later used for further distribution,
• documented the movement with an internal document (showing “supplier” and “customer” as the Polish and foreign VAT registrations of the same entity).

KIS position: a structured invoice should be issued

KIS concluded that for such a transfer (treated as a WDT within the same business), the taxpayer should issue an invoice — and once mandatory e-invoicing applies, a KSeF structured invoice.

“Two VAT statuses” in two jurisdictions

In its reasoning, the authority emphasised that although the transaction is performed by one entity, for VAT purposes it effectively operates in two jurisdictions at the same time (e.g., as a taxpayer registered in Poland and as a taxpayer registered in Germany). As a result, KIS treated the movement as an event that requires invoice-based documentation.

Reference to the VAT Directive

The authority also referred to the VAT Directive (2006/112/EC) and the EU approach to documenting intra-Community supplies.

Why this matters for companies using EU warehouses

In business practice, warehouses in other EU countries (owned or operated by logistics providers) are standard in:

• distribution models (local deliveries from a warehouse),
• production models (supplying plants or assembly hubs),
• intra-group flows (movement of goods within a group).

If the tax authorities consistently maintain that transferring your own goods requires an invoice, businesses will need to prepare not only VAT reporting, but also the processes and data required to issue KSeF-compliant invoices — ensuring alignment with logistics documentation.

Mandatory KSeF in Poland in 2026: rollout stages and transitional relief

Mandatory invoicing via KSeF is introduced in phases:

• from 1 February 2026 – for taxpayers whose sales value (incl. VAT) exceeded PLN 200 million in 2024,
• from 1 April 2026 – for all other taxpayers.

A transitional solution is provided for the smallest entities: until the end of 2026, invoices may be issued outside KSeF if, in a given month, the total gross sales value documented by those invoices does not exceed PLN 10,000 (once the limit is exceeded, KSeF applies to the invoice that exceeded the threshold).

Practical impact: the hardest parts of invoicing an “own goods” transfer

1) Buyer data and transaction identification

When the “recipient” is your own VAT registration in another EU country, the challenge is how to reflect the buyer’s role on the invoice when there is no separate counterparty in economic terms. In KSeF, correct identification of parties and VAT numbers for intra-Community transactions becomes critical.

2) Valuation and price on the invoice

With no sale, there is no commercial price. If an invoice must be issued, the business needs a consistent, defensible approach to the value of invoice lines (e.g., based on production cost, purchase cost, or inventory book value), so that:

• invoice data remains consistent with accounting records and warehouse stock registers,
• the calculation can be recreated in case of an audit.

3) Consistency between logistics and tax documentation

Even if the invoice’s purpose is primarily VAT documentation, mismatches between WMS/ERP documents and the e-invoice increase the risk of audit questions and corrective actions.

4) System integrations

In many organisations, movement data originates in logistics systems, while invoicing is handled in ERP or a separate tool. Under KSeF, you need a process that:

• collects item/quantity data from logistics,
• generates a document compliant with the structured e-invoice schema,
• ensures consistency with VAT registers.

Recommended preparation steps for your organisation

1. Map all movement paths Poland → EU (warehouses, operators, branches, distribution centres).
2. Verify whether you treat these movements as non-transaction intra-Community supply of goods (WDT) and how you document them today.
3. Review VAT registrations in warehousing/distribution countries.
4. Define valuation rules for invoice-document purposes (one consistent internal policy).
5. Assess source data: do logistics systems provide all information needed for invoicing?
6. Test integrations and data quality against the structured invoice schema.
7. Set fallback procedures and responsibilities (roles, permissions, validation controls).

Will there be penalties for KSeF errors in 2026?

Regardless of the debate around the ruling, management boards and finance leaders should focus on accountability risk in e-invoicing. Polish regulations provide for administrative monetary penalties related to KSeF, although applying certain provisions (including selected parts of Article 106ni) has been postponed and will apply from 1 January 2027.

That said, 2026 should not be viewed as a no-consequence year. In practice, risks remain real because:

• errors may create VAT consequences — especially for meeting the conditions of the 0% VAT rate for intra-Community supply of goods (WDT), the correctness of VAT records, and the consistency of documentation confirming the movement,
• KSeF reporting increases data transparency and may make it easier to identify inconsistencies between invoicing, VAT records and reporting.

For many businesses, 2026 is the best time to refine processes and data quality so that they enter 2027 with a solution ready for scrutiny by the tax authorities.

If your company moves goods between Poland and other EU countries, it’s worth combining your KSeF implementation with a review of VAT settlements and intra-Community supply of goods (WDT) documentation. getsix® can support you with VAT advisory in Poland and broader tax advisory in Poland – including assessing the VAT implications of cross-border stock movements and organising documentation duties — along accounting services in Poland focused on data consistency and process readiness for KSeF reporting.

Frequently asked questions

If you have any further questions or require additional information, please contact your business relationship person or use the enquiry form on the HLB Poland website.

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