Mandatory Six-Form VAT Invoices in 2026: Risk of Multiple Originals and Confusion

• In 2026, every VAT invoice must be issued in six forms, increasing the risk of multiple originals of the same invoice.
• A law signed on August 5, 2025, mandates this change, but further regulations and software specifications are still pending.
• Four new forms of VAT invoices will be introduced alongside traditional paper and electronic forms.
• The new forms include structured invoices, optional electronic invoices, electronic invoices for KSeF unavailability, and emergency electronic invoices.
• Each invoice must be coded when provided outside KSeF, with two codes for verification purposes.
• The concept of mandatory KSeF requires urgent changes, especially regarding invoice confidentiality.
• The multiplication of invoices could lead to numerous copies being recognized as originals, posing challenges for taxpayers.

Source: ksiegowosc.infor.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.

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