- Ministry of Finance rules say a non-KSeF invoice visualization must match the XML content, with no contradictions, though extra non-transaction data like logos or contact details may be added.
- Authorities are taking a stricter view and questioning whether any additional information about the transaction itself can appear only in the visualization.
- One interpretation said the visualization cannot include extra details about the subject of the transaction, raising concerns about items like Incoterms.
- Another interpretation rejected a PDF/XML mismatch where the visualization omitted some XML fields and used different labels.
- Such discrepancies may cause the visualization to be treated as a separate invoice under VAT rules, creating a risk of tax liability on the amount shown.
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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