Phantom Invoices in KSeF: Duplicate VAT Documents to Appear in 2026, Warns Prof. Modzelewski

• In 2026, “phantom invoices” (documents pretending to be VAT invoices) will appear in the KSeF system.
• There will be confusion due to invoices being sent to KSeF after already being issued and received electronically, resulting in two versions of the same invoice.
• It is unclear which document is the official VAT invoice and which “receipt” of the invoice is legally binding.
• This situation may cause legal and accounting confusion, as the same invoice could be “received” twice, potentially leading to administrative and tax complications.

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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