KSeF 2026: Can You Deduct VAT and Costs from an Invoice Scan?

• A scan of an invoice can be enough to deduct VAT and book the expense, if the purchase is used for taxable activities and no exclusion rules apply.
• Polish VAT law does not make the right to deduct VAT depend on whether the invoice is paper or electronic, or on how it is stored.
• The key conditions are that the taxpayer is entitled to deduct VAT, the goods/services are used for taxable activities, and no negative conditions under Article 88 apply.
• The right to deduct generally arises when the tax obligation occurs, provided the taxpayer has an invoice documenting the purchase.
• Tax interpretations have confirmed that scanned or digitized invoices can support VAT deduction.

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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