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KSeF Offline Invoicing Raises Growing Doubts Among VAT Taxpayers and Experts

  • The Ministry of Finance stated in the KSeF 2.0 manual that the offline24 mode for issuing invoices can be used “without restrictions,” mainly for internet access issues.
  • There is growing uncertainty among tax advisors about whether companies can give offline invoices to Polish VAT taxpayers before sending them to the National e-Invoice System (KSeF).
  • Experts are concerned about the actual intentions of the Ministry regarding the use of offline invoices, especially in situations like system failures at gas stations.
  • New doubts have arisen due to the draft regulation and the introduction of a new transaction confirmation document, which does not entitle the buyer to deduct input VAT.

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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