How to Record KSeF Invoice Issued to Receipt in VAT Records (JPK_VAT) for Consumers or Farmers

• An invoice issued in KSeF at the request of a consumer or flat-rate farmer for a transaction already recorded on a cash register should be marked in the VAT records with the symbol “FP”.
• Such an invoice is recorded in JPK_VAT for documentation purposes only and does not increase revenue or VAT due, as the turnover is already reported via the cash register report marked “RO”.
• Issuing an invoice to a receipt does not result in double VAT payment for the same transaction.
• From April 1, 2026, invoices to receipts must be issued via KSeF, and only structured invoices will be issued upon customer request.
• The tax authority clarified that the company cannot reduce the value of goods sold or VAT due for the month based on these invoices, contrary to the company’s belief.

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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