- A structured invoice is not a commercial invoice, leading to additional VAT obligations for taxpayers. With the implementation of the mandatory National e-Invoice System (KSeF), taxpayers may face challenges as structured invoices cannot serve as commercial invoices. A commercial invoice, also known as a debit or credit note, is a document defined by the will of the parties in a civil law contract, detailing the specifics of a transaction. It is often confidential and not shared with third parties. The formal nature and rules of issuing structured invoices prevent them from being considered commercial invoices, as most potential business partners will not automatically receive them through KSeF and may not want access to them.
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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