- Taxpayers retain the right to deduct VAT from invoices issued outside the KSeF system, provided general statutory conditions are met.
- The moment of VAT deduction is determined by the actual receipt of the invoice, not its later entry into KSeF.
- Failure to issue an invoice via KSeF is the seller’s responsibility and does not affect the buyer’s right to deduct VAT.
- Denying VAT deduction in such cases would violate the principle of VAT neutrality.
- Errors by contractors regarding KSeF do not negatively impact the buyer’s VAT situation.
Source: mddp.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.
Latest Posts in "Poland"
- VAT on Settlement for Building on Third-Party Land: Taxable Supply of Goods
- KSeF Invoices: When Transaction Confirmation Must Be Issued
- Undeveloped Land Sale and VAT Implications
- Allegro Fulfillment and VAT: What Czech Sellers Need to Know about Poland
- KSeF 2026: Can VAT and Costs Be Deducted Using an Invoice Scan?
