- Taxpayers retain the right to deduct VAT from invoices issued outside the KSeF system, provided general statutory conditions are met.
- The moment of VAT deduction is determined by the actual receipt of the invoice, not its later entry into KSeF.
- Failure to issue an invoice via KSeF is the seller’s responsibility and does not affect the buyer’s right to deduct VAT.
- Denying VAT deduction in such cases would violate the principle of VAT neutrality.
- Errors by contractors regarding KSeF do not negatively impact the buyer’s VAT situation.
Source: mddp.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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