- PDF visualizations of invoices with a QR code and KSeF number sent to contractors are not considered “empty invoices.”
- The Ministry of Finance confirms that if an invoice has a KSeF number, the seller can provide a PDF visualization to the buyer, provided it includes the QR code and KSeF number.
- The visualization is not a separate invoice but a presentation of data from the XML file sent to KSeF.
- PDF visualizations do not create a tax liability under Article 108(1) of the VAT Act.
- The visualization must be consistent with the structured invoice and contain no discrepancies.
Source: prawo.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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