- Pro forma invoices will remain allowed as informational business documents but are not recognized as tax invoices under the VAT Act.
- From February 1, 2026, only legally defined VAT invoices will be processed through the National e-Invoice System (KSeF); pro forma invoices will be excluded.
- Pro forma invoices can still be shared externally (PDF, email, systems) as offer or preview documents but not via KSeF.
- The rollout of mandatory KSeF will be staged: large companies in February 2026, all taxpayers in April 2026, and the smallest businesses in January 2027.
- Pro forma invoices do not create tax consequences, allow VAT deduction, or confirm a sale; they remain purely informational.
Source: fiscal-requirements.com
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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