- Mistaken KSeF submission creates a legally existing invoice – If a taxpayer accidentally sends an invoice issued before the mandatory KSeF period into the system and a KSeF number is assigned, the invoice is treated as having entered legal circulation and cannot simply be ignored or left in the system.
- Deletion or cancellation is not possible in KSeF – According to individual ruling 0114‑KDIP1‑3.4012.298.2026.1.KP, KSeF does not allow invoices to be deleted or cancelled once registered. The proper remedy is to issue a corrective invoice reducing the original invoice value to zero.
- Potential VAT risks under Article 108 – The tax authority emphasized that retaining erroneously transmitted invoices in KSeF may create more than a record-keeping issue. It could trigger liability under Article 108 of the Polish VAT Act, which addresses VAT shown on invoices and may result in additional tax consequences for the issuer.
Source KPMG
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