New E-Invoicing System in Poland Complicates VAT Deduction Rules for Buyers

• VAT can be deducted even from invoices issued outside the mandatory National e-Invoice System (KSeF).
• The Director of KIS confirms the right to deduct VAT from such invoices, but this creates inconsistencies.
• Recipients of non-KSeF invoices may be able to deduct VAT faster than those receiving structured KSeF invoices.
• The introduction of mandatory KSeF from February 1, 2026, complicates VAT deduction rules for buyers.
• Official interpretations, while favorable, make the situation more confusing for taxpayers.

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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