VAT Deduction Allowed from Invoices Issued Outside KSeF, If Basic Conditions Are Met: Tax Authority

• From February 1, 2026, issuing invoices via the National e-Invoice System (KSeF) becomes mandatory, with phased implementation based on company turnover.
• VAT can still be deducted from invoices issued outside KSeF, provided basic legal conditions are met.
• Until December 31, 2026, invoices outside KSeF are allowed if monthly sales on such invoices do not exceed 10,000 PLN.
• All taxpayers must receive invoices via KSeF from February 1, 2026, with some exceptions and transitional periods.
• The Director of the National Tax Information clarified that issuing an invoice outside KSeF does not automatically block the right to deduct VAT.

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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