- The date of invoice issuance in the KSeF system may cause issues for buyers.
- The invoice is considered issued on the date it is sent to the National e-Invoice System.
- Buyers must receive the invoice within the same month to deduct VAT for that month.
- Delays in receiving invoices can lead to financial difficulties for businesses.
- Structured invoices are considered issued when sent to KSeF and received when assigned an ID number.
- Delayed VAT deduction can worsen financial situations, especially for businesses with significant subcontractor expenses.
- The obligation to pay VAT arises when goods are delivered or services are performed.
- The current law requires the invoice to be received before VAT can be deducted.
- This requirement can be problematic for small businesses, causing them to finance the tax authority for a month.
- Removing the condition of receiving the invoice for VAT deduction could alleviate issues.
Source: prawo.pl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
