- The article argues that KSeF structured invoices are not suitable as commercial documents, so businesses may continue using paper/electronic VAT invoices or separate commercial documents alongside KSeF invoices.
- It says “visualizations” of structured invoices (paper or electronic printouts) are still invoices under the VAT Act and can be used by both issuers and recipients.
- A recipient who downloads and relies on a falsified KSeF invoice visualization may incur VAT-law liability, because they are using a paper/electronic invoice form.
- Commercial invoices, pro forma invoices, notes, and receipts are presented as lawful commercial documents separate from VAT invoices, and commercial invoicing is said to be especially useful in cross-border trade and with parties outside KSeF.
- The article says the Head of the National Revenue Information Service confirmed the legality of commercial invoices, and rejects the idea that issuing both a tax invoice and a commercial invoice creates an Article 108 VAT risk.
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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