- A VAT invoice can exist in three equivalent forms, all of which are legal documents.
- The issuer may use any of these forms for the same transaction.
- The three forms are: paper, electronic in any format agreed by the parties, and electronic in legislator-imposed formats (including structured invoices via KSeF).
- In some cases, the issuer is required to use the structured electronic form via KSeF.
- Using multiple forms for the same transaction is allowed, and each is recognized as a valid invoice under VAT law.
Source: ksiegowosc.infor.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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