- The article argues that “bringing an invoice into legal circulation” is not a statutory concept, but a legal/judicial practice distinction between merely issuing an invoice and actually using it to create legal effects.
- For KSeF structured invoices, simply sending the invoice to KSeF is only a technical-tax act; the invoice is considered issued on the day it is sent.
- According to the author, in the special case set out in VAT law, the invoice is deemed received and legally introduced into circulation when KSeF assigns it an identification number.
- In other cases, legal circulation occurs only when the paper or electronic invoice is actually delivered to the buyer.
- The main point: most invoices issued in KSeF will never enter legal circulation unless they are physically or electronically transferred to the recipient.
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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