- Starting April 1, 2026, businesses must use the National e-Invoicing System (KSeF) to submit VAT invoices as structured XML files, which do not allow for the attachment of additional documents like consignment notes, separating them from invoices.
- Although waybills and other supplementary documents cannot be sent through KSeF, it remains essential for businesses to provide these documents to contractors through alternative means, such as email, B2B portals, or alongside physical shipments.
- The recommended approach is to submit the invoice in XML format to KSeF while also providing a readable PDF version to the contractor, and to send waybills separately, clearly linking them to the corresponding invoice for easy identification and compliance during audits.
Source Prawo
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