- Under Article 106nda(16) of the VAT Act, if the invoice date in field P_1 is earlier than the date it is sent to KSeF, offline-mode rules apply.
- In that case, Article 106nda(10) says the invoice issue date is the date shown in P_1.
- This led to debate over whether invoices can be backdated by entering an earlier P_1 date than the XML creation date.
- The author believes this has always been allowed, though opinions differed.
- A tax interpretation dated April 29, 2026 confirmed that backdating invoices in KSeF is permissible.
Source: zrozumvat.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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