- VAT from invoices issued outside the KSeF system (e.g., paper or PDF) can be deducted at the moment the invoice is actually received, provided other VAT deduction conditions are met.
- The right to deduct VAT arises only when both: (1) the tax obligation has arisen for the seller, and (2) the buyer has actually received the invoice.
- The form of the invoice (paper, electronic, or structured) does not affect the right to deduct VAT.
- General VAT deduction rules from the VAT Act apply, even as KSeF becomes mandatory in the coming years.
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.
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?
