- From February 1, 2026, VAT taxpayers must generally receive invoices via the KSeF system, but not all purchase invoices must be collected exclusively through KSeF.
- Only invoices that are required by law to be structured invoices must be received in KSeF; exceptions include simplified invoices, invoices from foreign entities, and other cases specified by law.
- Receiving a paper or electronic invoice outside KSeF is still legally valid if issued according to regulations and can be used for accounting and VAT deduction.
- If a seller is required to issue a structured invoice and does so in KSeF, only the invoice available in the system has tax consequences.
Source: prawo.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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