Phantom Invoices in KSeF: Prof. Modzelewski Warns of VAT Document Confusion in 2026

• In 2026, the KSeF system will contain documents that mimic VAT invoices, referred to as “phantom invoices.”
• There will be confusion due to invoices being sent electronically to contractors and then later uploaded to KSeF, resulting in two versions of the same invoice with different receipt dates.
• This duplication creates legal and practical ambiguities, such as which document is the official VAT invoice and which date is relevant for payment and tax purposes.
• The situation may lead to administrative chaos and potential legal absurdities, as both documents could be considered invoices under current regulations.
• The issue could be resolved by recognizing only the first document as the official VAT invoice, with the KSeF version being a non-binding copy.

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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