Invoices issued outside KSeF and the right to deduct input VAT

In the individual ruling of 2 April 2026 (ref. 0113-KDIPT1-3.4012.107.2026.1.KAK), the tax authority confirmed that issuing an invoice outside the National e-Invoicing System (KSeF) does not in itself eliminate the purchaser’s right to deduct input VAT. The ruling indicates that the decisive factors are the substantive conditions for deduction rather than a purely formal failure on the issuer’s side.

According to the ruling, the right to deduct input VAT may still be preserved provided that the invoice documents a genuine business transaction, all other statutory conditions are met, and no exclusion grounds apply. In other words, the mere fact that an invoice was issued outside KSeF should not automatically result in the denial of deduction for the purchaser.

This position is consistent with a favourable interpretative approach under which the substantive conditions for VAT deduction remain paramount, in particular the genuine nature of the transaction and the link between the purchase and taxable business activity. From a practical perspective, the ruling may be particularly relevant for businesses preparing for mandatory KSeF and for those assessing the risks associated with irregular invoicing practices on the part of their counterparties.

That said, the strongest protection is still provided by an individual ruling obtained in the taxpayer’s own case. The current favourable approach may therefore be a good opportunity to consider submitting a separate ruling request, especially where the risk of receiving invoices outside KSeF is recurring or built into the business model.

If you would like to assess the impact of this ruling on your VAT position or prepare an application for an individual ruling, please contact us.