KSeF: Invoice Issue and Receipt Dates Key for Correct VAT Settlement and Tax Deductions

• In KSeF, the invoice issue date is when it is sent to the system, and the receipt date is when it receives a KSeF number.
• To deduct VAT for a given month, the buyer must receive the invoice within that month, not at the start of the next.
• Different modes (online, offline, system failures) affect the official issue and receipt dates of invoices.
• Delays in sending invoices to KSeF can postpone the buyer’s VAT deduction to the next period.
• Businesses should review contracts and processes to ensure timely invoice handling under KSeF rules.

Source: prawo.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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