- KSeF structured invoices only legally exist once a KSeF number is assigned; before that, the XML is not an invoice, and it can only be visualized after numbering.
- Some invoices are issued or delivered outside KSeF (e.g., certain foreign, OSS/IOSS, B2C, SME, or special transport cases), and offline/emergency invoices have specific QR-code rules.
- If an invoice is issued outside KSeF but lacks a number, the seller may give a voluntary “transaction confirmation,” which is not an invoice and does not allow VAT deduction.
- A transaction confirmation should include key invoice data and QR codes, but it must clearly state it is not an invoice.
- Buyers have limited protection if a seller refuses confirmation; the recommended practice is to keep internal purchase records, and the author prefers an offline24 visualization with QR codes and a clear non-invoice statement.
Source: fiscal-requirements.com
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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