- Taxpayers can deduct VAT from invoices received outside the National e-Invoice System (KSeF), even if the seller was required to use the system.
- The Director of the National Tax Information (KIS) confirmed this in multiple individual interpretations.
- The Ministry of Finance has not issued a binding statement, but tax advisors expect no different interpretation.
- Current VAT regulations and EU directives do not allow limiting the right to deduct VAT based on the invoice transmission method.
- This may change in July 2030 with the implementation of the EU VIDA package on e-invoicing for intra-community transactions.
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.
Latest Posts in "Poland"
- Poland Approves Major VAT Reform Package with New Warehousing Regime
- Chaos in Settlements: KSeF After Two Months, Says Prof. Modzelewski
- KSeF 2026: Can You Deduct VAT and Costs from an Invoice Scan?
- Poland Approves VAT Overhaul to Cut Red Tape and Tighten Enforcement
- MDDP Webinar: B2B Reclassification into Employment: Dispute, Penalties and Tax Impact (VAT & Personal) (July 15)
