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VAT Deduction Allowed from Invoices Issued Outside KSeF, If Standard Conditions Are Met

  • From February 1, 2026, issuing invoices via the National e-Invoice System (KSeF) becomes mandatory for large companies, and from April 1, 2026, for all others.
  • Until December 31, 2026, invoices can still be issued outside KSeF if monthly sales on such invoices do not exceed 10,000 PLN.
  • The tax authority confirmed that VAT can be deducted from invoices issued outside KSeF, provided other standard conditions are met.
  • All taxpayers must receive invoices through KSeF from February 1, 2026, with some exceptions and transitional periods.
  • New functionalities and requirements for KSeF will be introduced, including structured invoice formats and authentication certificates.

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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