Summary
- A company asked whether invoices wrongly issued outside KSeF (paper/PDF) after 1 February 2026 could still be deductible costs (KUP). [ksiegowosc.infor.pl]
- The Director of KIS (interpretation of 15 June 2026) ruled in the taxpayer’s favour: deductibility is governed by Art. 15(1) CIT, not the technical medium of the invoice. [ksiegowosc.infor.pl]
- The right to a cost is preserved even if the supplier later re‑sends the same invoice correctly via KSeF, confirming the existing interpretation line. [ksiegowosc.infor.pl]
Source:
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