Date of Sending to KSeF vs. Date of Revenue Recognition for Sole Proprietors

• The taxable income should be recognized on February 28, the date the invoice was issued and the service performed.
• The date of acceptance and numbering by the KSeF system (March 1) does not affect the moment of income recognition.
• According to tax law, income arises at the earliest of: service performance, invoice issuance, or payment receipt.
• For structured invoices, the issuance date is when the invoice is sent to KSeF, provided it is accepted.
• Technical delays in KSeF processing do not change the tax point for income recognition.

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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