- Issuing a VAT RR invoice in KSeF is only possible if the farmer submits a declaration authorizing the buyer.
- If the farmer does not submit this declaration, the invoice must be issued outside KSeF, using traditional methods.
- From April 1, 2026, using KSeF for VAT RR invoices is optional and depends on the farmer’s initiative, not the buyer’s.
- There are two parallel documentation methods: via KSeF (with the farmer’s declaration) or outside the system (without it).
- This approach considers the specific situation of flat-rate farmers, who often do not use electronic systems.
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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