KSeF 2026: Structured Invoice Coding Obligation – Why Not a Right Instead?

• KSeF 2026 introduces mandatory coding for structured invoices and their electronic substitutes, which Professor Witold Modzelewski argues lacks objective sense
• Current VAT invoices have operated for thirty two years without any coding requirements, allowing multiple originals and duplicates without coding obligations
• The coding requirement appears designed to fix the main conceptual flaw of the KSeF system where invoices are issued to the tax authority rather than to the actual contracting party
• Structured invoices in KSeF are problematic because buyers have no influence over their issuance and may not even know they exist, contradicting the bilateral nature of VAT invoices
• Modzelewski proposes legislative changes to convert the mandatory coding obligation into a simple taxpayer right rather than a requirement

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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