Mandatory Issuance of VAT Invoices in Six Forms by 2026: Risk of Multiple Originals

• In 2026, VAT invoices must be issued in six forms, increasing the risk of multiple originals.
• The law amending the VAT Act was signed on August 5, 2025, but implementation details are pending.
• Four new forms of VAT invoices will be introduced alongside traditional 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.
• The dual legal status of invoices may lead to multiple copies being considered originals.
• There is concern about the practical implications and potential misuse of these changes.

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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