Web of Non-invertible Dualities for (2+1) Dimensional Models with Subsystem Symmetries

We extend non-invertible duality concepts from one-dimensional systems to two spatial dimensions by constructing a web of non-invertible dualities for lattice models with subsystem symmetries. For the mathbb{Z}₂ times mathbb{Z}₂ subsystem symmetry on the square lattice, we build two complementary dualities: a map that sends spontaneous subsystem symmetry-broken (SSSB) phases to the trivial phase (the analogue of the Kramers-Wannier (KW) duality in 1+1D), and a generalized subsystem Kennedy-Tasaki (KT) transformation that maps SSSB phases to subsystem symmetry-protected topological (SSPT) phases while leaving the trivial phase invariant. These dualities are boundary-sensitive. On open lattices, both subsystem KW and KT transformations act as unitary, invertible operators. In particular, the KT map not only matches the bulk Hamiltonians of the dual phases but also carries the spontaneous ground-state degeneracy of the SSSB phase onto the protected boundary degeneracy of the SSPT phase. On closed manifolds, however, both maps become intrinsically non-unitary and non-invertible when restricted to the original Hilbert space. We demonstrate this non-invertibility via ground-state degeneracy matching (in two copies of the Xu-Moore/Ising-plaquette model), analysis of symmetry-twist sectors mapping, and the fusion algebra of the duality operator. Enlarging the Hilbert space to include twisted sectors allows the subsystem KW map to be formulated as a projective unitary preserving quantum transition probabilities, consistent with generalized Wigner-theorem-based constructions. We also show that the KT map faithfully transmits the algebraic content of bulk and edge invariants diagnosing strong SSPT order: although strictly local SSPT repair operators map to highly nonlocal objects in the dual SSSB phase, the essential commutation algebra and the bulk-edge correspondence remain intact.