- Invoices issued in KSeF at the request of a consumer or flat-rate farmer for transactions already recorded on a cash register must be marked with the “FP” symbol in VAT records.
- Such invoices are recorded for informational purposes only in JPK_VAT and do not increase revenue or VAT due, as the turnover is already reported via the cash register report marked “RO”.
- Issuing an invoice to a receipt does not result in double VAT payment for the same transaction.
- From April 1, 2026, invoices for receipts must be issued using the National e-Invoice System (KSeF).
- The tax authority clarified that companies cannot reduce their taxable sales or VAT due for the month by the value of such invoices, as the transaction is already accounted for in the cash register report.
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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