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Tax Authorities Warn PDF Invoice Visualisations May Be Treated as Fictitious Invoices

  • Polish tax authorities warned that PDF visualisations of KSeF structured invoices may be treated as separate or fictitious invoices if they differ from the XML.
  • A taxpayer asked whether extra, missing, or differently presented data in a PDF copy would avoid VAT liability under Article 108.
  • The Director of KIS said such discrepancies could mislead recipients, especially if settlement data in XML is not shown in the PDF.
  • The authority’s view is that even visualisation differences in wording or layout can create risk if they distort the invoice content.

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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