KSeF and the Right to Deduct VAT from Invoices Issued Outside the System
As of 1 February 2026, the National e-Invoicing System (KSeF) will become mandatory for the largest VAT taxpayers in Poland. From 1 April 2026, the obligation will extend to nearly all businesses. Companies should already be preparing to implement the system — not only in terms of technology, but also compliance and internal procedures.
As organisations begin to integrate KSeF, many questions arise regarding its practical application. One of the key issues concerns the right to deduct VAT from invoices issued outside the KSeF platform, even though they should have been issued within it.
What do the current tax interpretations say?
According to individual rulings issued by the Director of the National Tax Information Office, if the purchaser:
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is an active VAT taxpayer,
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makes purchases for taxable business activity,
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the invoice reflects an actual transaction,
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and none of the negative conditions under Article 88 of the VAT Act apply,
– then the right to deduct VAT remains valid, even if the invoice was issued outside KSeF.
It is worth noting that while purchasers are not required to verify whether an invoice should have been issued through KSeF, the legal responsibility for such a mistake rests with the issuer.
How Thedy & Partners can help
At Thedy & Partners, we are already assisting clients in obtaining individual tax rulings related to KSeF and other VAT matters. This is a highly effective way of safeguarding your business and mitigating the risk of future disputes with tax authorities. In many cases, it is not only a best practice — it is a necessity.
Contact
If you would like to discuss your company’s KSeF readiness or obtain a tax ruling, please reach out to our VAT experts:
- Grzegorz Arczewski, Director, VAT Team; grzegorz.arczewski@thedy.pl, mobile: +48 691 984 262
- Łukasz Woźniak, Manager, VAT Team; lukasz.wozniak@thedy.pl, mobile: +48 691 419 816