KSeF: Be careful – an e‑Invoice visualization may be treated as… a second invoice.
A recent interpretation issued by the Director of the Polish National Tax Information (KIS) confirms that a PDF visualization of an e‑Invoice from KSeF may be considered a separate invoice if it differs even slightly from the XML data. This creates a real risk of double VAT under Article 108 of the VAT Act.
Why can a PDF visualization be treated as a separate invoice?
According to KIS, even minor discrepancies between the visualization (PDF) and the e‑Invoice structure (XML) may result in the PDF being classified as an additional sales document. This includes:
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differences in how data is presented in the PDF vs. the XML file,
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additional elements included in the visualization that do not appear in the FA(3) structure and may mislead the recipient.
What does this mean for companies? Key risks
1. Risk of double VAT (Article 108 of the VAT Act)
If the PDF is considered a separate invoice, VAT may be due on both documents.
2. Responsibility for ensuring 1:1 consistency
The visualization must be fully consistent with the transactional data contained in the FA(3) XML structure. Any substantive deviation – missing data, altered presentation, additional elements – may be treated as issuing a new invoice.
3. Need to update PDF templates
Companies should verify whether their systems generating e‑Invoice visualizations:
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reflect data exactly as in FA(3),
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do not add elements absent in the XML,
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do not change the order or format of key transactional data.
Recommended actions for businesses
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conduct a compliance audit of e‑Invoice visualizations vs. FA(3),
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update PDF templates in financial and accounting systems,
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review document workflows to avoid the risk of double invoicing.
Need support with KSeF?
Contact Łukasz Woźniak: lukasz.wozniak@thedy.pl
Thedy & Partners – experts in tax digitalization and KSeF.