- By February 1, 2026, suppliers must agree with their contractors on how invoices issued in KSeF will be made available.
- Article 106gb(4) of the VAT Act requires this agreement on the method of providing structured invoices.
- Most recipients are unaware of these upcoming invoicing issues and consider it the supplier’s problem.
- Many recipients, especially those not registered for VAT or foreign entities, have no connection to KSeF and are unclear on how they will receive invoices.
- There is confusion and lack of clarity about what “making invoices available” actually means and how it should be implemented.
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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