- From February 1, 2026, issuing invoices via the National e-Invoicing System (KSeF) becomes mandatory for large companies, and from April 1, 2026, for all others.
- Until December 31, 2026, invoices outside KSeF are allowed if monthly sales on such invoices do not exceed 10,000 PLN.
- The latest tax authority interpretation confirms that issuing a purchase invoice outside KSeF does not remove the right to deduct VAT.
- All taxpayers must receive invoices through KSeF from February 1, 2026, with some exceptions and transitional periods.
- The new rules address concerns about supplier errors and clarify that VAT deduction is still possible even if the invoice is not issued via KSeF.
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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