- New electronic invoices in 2026 are causing confusion among taxpayers due to complex regulations. Professor Modzelewski criticizes article 106nda of the VAT Act for imposing unfeasible obligations and conflicting with EU law. Electronic invoices can be issued and received in any electronic format, with the right to deduct tax arising at the agreed moment of receipt. The requirement for invoices to be received via KSeF is deemed impossible to fulfill, potentially affecting the right to tax deduction. The legislation is seen as contradictory and problematic, with unclear provisions that may hinder compliance.
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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