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Legal Consequences of Receiving Structured Invoices Issued in KSeF Under Article 106gb VAT Act

  • The receipt of a structured invoice issued in KSeF does not automatically trigger payment deadlines; these remain a matter of civil law, not tax law.
  • Most recipients will not receive invoices directly through KSeF and must agree with suppliers on how invoices will be made available.
  • The new regulations do not impose additional obligations on recipients regarding payment solely due to the appearance of an invoice in KSeF.
  • There is skepticism and criticism regarding the practical and legal sense of the new system, with concerns about confusion and potential absurdities.

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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