- The date a VAT invoice is entered into the KSeF system, not its issuance or receipt date, determines when VAT can be deducted.
- Any delay by the seller in submitting the invoice to KSeF can postpone the buyer’s right to deduct VAT by a month or quarter.
- The new rules eliminate backdating invoices; if not entered into KSeF by month-end, VAT deduction shifts to the next month.
- In case of system failures, the actual receipt date applies if earlier than the KSeF entry date, but strict deadlines for entering invoices remain.
- Missing these deadlines can result in penalties, regardless of the reason for the delay.
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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