- In 2026, the KSeF system will contain “phantom invoices” that mimic real VAT invoices.
- This issue arises because invoices may be sent to KSeF days or weeks after being issued and already received electronically by the buyer.
- There will be confusion over which document is the official VAT invoice and which “receipt” of the invoice is legally binding.
- The situation could lead to duplicate invoices and legal uncertainty, as both the original and the KSeF copy may be considered invoices.
- The author suggests only the first document should be treated as the real VAT invoice, while the KSeF version is just a “phantom” with no legal effect.
Source: ksiegowosc.infor.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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