KIS: Invoice Issue Date in KSeF Is P_1 Field, Not System Creation Date for VAT Purposes

• The date of invoice issuance in KSeF is the date in field P_1, not the date the invoice is created in the system.
• This date is also the date the tax obligation arises if the invoice date matches the delivery date.
• The tax authority confirmed that for invoices in foreign currency, the tax base can be converted using the NBP exchange rate from the last business day before the invoice issuance date in field P_1.
• The interpretation fully supports the company’s practice of issuing invoices with the date of tax obligation, even if confirmation of delivery is delayed due to external logistics factors.

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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