Self-invoicing in Poland’s KSeF: How to issue and approve invoices
Translated from Polish and summarized by DistantNews. Read the original for the full story.
At a glance
Explainer
Sources not specified
Context piece
- Poland’s self-invoicing rules require parties to agree on an invoice-approval method before invoices enter the National e-Invoicing System, or KSeF.
- A buyer may lose the right to deduct VAT if the required approval does not occur beforehand.
- Invoices must document genuine taxable transactions and contain the elements required by law.
Under Poland’s self-invoicing arrangements, the parties must decide how invoices issued through the National e-Invoicing System, known as KSeF, will be approved. That decision must come before the invoices are entered into the system.
If the approval process does not take place in advance, the buyer will not be able to deduct VAT, according to the guidance. The material addresses who may issue an invoice, what self-invoicing means, whether the process also applies within KSeF, and when a seller should approve an invoice issued by the buyer.
An invoice must document a genuine transaction subject to VAT and include the elements required by law. If it does not reflect a real business event, it does not grant the right to deduct VAT. Issuing an invoice that shows a tax amount can also create an obligation to pay that tax under Article 108(1) of Poland’s VAT law.
About this summary
Originally published by Rzeczpospolita in Polish. Translated, summarized, and contextualized automatically by DistantNews, with a note on how the source frames the story. Not individually reviewed before publishing. How this works.
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