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Indirect Rebates and KSeF: Are Invoices Required or Are Credit Notes Still Valid?

  • Indirect rebates (rabaty pośrednie) are typically documented with credit notes, not corrective invoices.
  • The new obligation to issue invoices in the KSeF system (from 2026) does not apply to indirect rebates.
  • The Director of the National Tax Information (KIS) confirmed that credit notes remain the correct documentation for indirect rebates, which are outside the scope of KSeF.
  • The introduction of KSeF does not change the current practice for documenting indirect rebates.
  • Taxpayers should monitor regulatory changes and seek individual tax interpretations if in doubt.

Source: mddp.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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