- Expenses documented by invoices issued outside KSeF can still be included as tax-deductible costs.
- The key requirements are that the expense is incurred definitively, relates to business activity, aims to generate or secure income, is properly documented, and is not excluded by law.
- The form of the invoice (outside KSeF) does not affect the ability to deduct the cost for CIT purposes, as long as the economic event actually occurred and is related to the taxpayer’s business.
- Failure to use KSeF may have VAT consequences for the supplier, but does not automatically prevent cost deduction for income tax purposes.
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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