Self-Invoicing in KSeF: Tax Office Imposes Extra Conditions, VAT Deduction at Risk

• After the introduction of mandatory KSeF, self-billing is still allowed, but tax authorities are imposing stricter requirements.
• The tax office now demands that buyers present invoices to sellers for approval in XML format before sending them to KSeF, or risk losing the right to deduct VAT.
• Experts note these additional requirements are not specified in the law.
• The law only requires an agreement between buyer and seller and a procedure for invoice approval, without specifying the form or method.
• The new interpretations by tax authorities create practical problems and uncertainty for businesses using self-billing.

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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