Date in Field P_1 Is Invoice Issue Date and Tax Point, Not KSeF Creation Date

• The date of issuance of an e-invoice is the date in field P_1, not the date the invoice is created in KSeF.
• This date (in P_1) is also the date when the tax obligation arises, if it matches the delivery date.
• The tax authority confirmed that for foreign currency invoices, the exchange rate should be based on the NBP average rate from the last working day before the invoice issuance date in P_1.
• The tax authority fully accepted the company’s approach, which aligns the invoice date with the tax obligation date, even if the invoice is sent to KSeF later due to logistical delays.
• The company is preparing for mandatory KSeF use from February 1, 2026.

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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