Right to Deduct VAT Maintained Even If Invoice Issued Outside KSeF Against Seller’s Obligation

• Taxpayers retain the right to deduct VAT even if the invoice was issued outside KSeF, despite the seller’s obligation to use the system.
• The Ministry of Finance and individual tax rulings confirm this right.
• Denying VAT deduction due to formal requirements, when material conditions are met, would violate the principle of VAT neutrality, as supported by EU and Polish court rulings.
• Buyers often cannot verify whether the seller was required to issue the invoice in KSeF.
• As long as the invoice reflects actual business transactions and material conditions are met, the right to deduct VAT remains.

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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