Polish Finance Ministry Allows VAT Deduction Outside KSeF, But Legal Amendment Needed

• The Ministry of Finance allows VAT deduction from an invoice received outside the KSeF system.
• This position is favorable for taxpayers and aligns with a recent individual tax interpretation.
• However, the legal basis for this stance is not clearly stated in the current KSeF regulations.
• There is uncertainty about whether taxpayers must correct their VAT deduction date if the same invoice is later delivered via KSeF.
• A legislative amendment is necessary to clarify and solidify these rules.

Source: podatki.gazetaprawna.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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