- A commercial invoice will not simultaneously be a structured invoice, leading to additional obligations for VAT taxpayers. With the implementation of the mandatory National e-Invoice System (KSeF), many taxpayers may face challenges because a structured invoice cannot serve as a commercial invoice. A commercial invoice, also known as a debit or credit note, is a document defined by the will of the parties in a civil law contract, detailing the specifics of a transaction. The formal nature and rules of issuing, receiving, and sharing structured invoices prevent them from being considered commercial invoices.
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.
Latest Posts in "Poland"
- ECJ C-726/23 (Arcomet Towercranes) – Judgment – Transfer Pricing Adjustment for intra-group services subject to VAT; documentation required
- Poland Enacts Requirements on Mandatory Use of the National e-Invoicing System
- VAT IT eezi webinar – European E-Invoicing Spotlight: Greece, Poland, Croatia & Spain (Nov 27)
- Poland’s KSeF: Insights into the Latest E-Invoicing Mandate
- Transition from KSeF 1.0 to KSeF 2.0: New Testing Environment Launch in September 2025