- A KSeF structured invoice is legally treated as received on the date it gets its KSeF identification number, not when it is later imported into the accounting system.
- In this case, even if the invoice was technically entered into the bookkeeping software in June, for VAT purposes it was received in April.
- The late technical import does not change the VAT receipt date; June is only the date of system entry.
- The buyer’s right to deduct input VAT depends on the VAT rules, and the deduction period is tied to the actual legal receipt date, not the accounting software date.
Source: prawo.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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