- For VAT purposes, a structured invoice in KSeF is considered received on the date its KSeF identification number is assigned, regardless of when it’s technically downloaded into an accounting program.
- If an invoice was assigned a KSeF number in April, the right to deduct input VAT generally arises in April. However, for monthly VAT payers, this deduction can be made in one of the three subsequent accounting periods (May, June, or July).
- Therefore, while an invoice can be technically accepted into an accounting program in June, its VAT receipt date remains April, and deducting input VAT in June is permissible for monthly payers, provided other deduction conditions are met.
Source Prawo.pl
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