Invoice sent outside KSeF may not always entitle to costs deduction

• Invoices sent outside the National e-Invoicing System (KSeF) may not always entitle to costs
• If a buyer receives an invoice without their NIP and outside the KSeF, they cannot deduct the costs of revenue
• The Ministry of Finance proposed changes to the National e-Invoicing System, with comments accepted until April 19
• The mandatory KSeF will be implemented for all VAT taxpayers at the same time, not in stages as previously planned
• Changes in tax laws are proposed, where expenses cannot be deducted if the invoice does not contain the taxpayer’s NIP and is not sent through KSeF
• Exceptions to this rule include documented expenses incurred before starting a business and certain types of organizations

Source: podatki.gazetaprawna.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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