Prof. Modzelewski: KSeF Regulations Contradict EU Law on VAT Invoicing

• Professor Modzelewski argues that KSeF regulations contradict EU law, specifically Article 90 of VAT Directive 2006/112/EU regarding conditions for tax base reduction when invoices are cancelled
• The current system requires sending VAT invoices to KSeF immediately upon technical issuance without contractor consent or participation, which Modzelewski considers fundamentally flawed
• He believes invoices should only be sent to the central register after contractor acceptance, when they become legally and economically valid documents that comply with reality and law
• The current approach will result in KSeF storing invoice drafts and corrections, creating what he calls a total mess of constantly corrected and zeroed documents
• Modzelewski emphasizes that proper invoicing involves creating a draft, sending it to the contractor for acceptance or rejection, and only then should legally compliant invoices enter the central register

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.

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