- Only offline invoices issued during a system failure can be effectively delivered before being sent to KSeF.
- The date of assigning a KSeF number determines when the buyer is considered to have received the invoice, but issues arise if the buyer only has a visualization and the document hasn’t been sent to the system.
- For domestic VAT-taxed sales, the buyer must have the invoice to deduct input VAT.
- The current law ties the deduction date to when the buyer receives the invoice, which may change pending a ruling from the EU Court of Justice.
Source: podatki.gazetaprawna.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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