National e-Invoicing System (KSeF) in Poland and VAT deduction – invoices in the system, outside the system and obligations of VAT-exempt taxpayers

The National e-Invoicing System (KSeF) in Poland and VAT deductionis a topic that requires companies to distinguish between several practical scenarios: an invoice issued and received through KSeF, an invoice issued outside the system despite the obligation to use it, and an invoice issued in offline or offline24 mode. The way in which the document is issued and received may determine when the buyer is entitled to deduct input VAT.

The situation of VAT-exempt taxpayers is also important. VAT exemption does not automatically mean that an entrepreneur will have no obligation to issue invoices through the National e-Invoicing System (KSeF) in Poland. If Polish regulations require an invoice to be issued, or if the entrepreneur decides to document a sale with an invoice, in certain cases this must be done through KSeF and cannot be replaced by a simple receipt or bill.

In practice, companies operating in Poland should look at KSeF from two perspectives. The first concerns the buyer and the right to deduct VAT. The second concerns the invoice issuer, including a VAT-exempt taxpayer who must correctly assess whether they are required to use the National e-Invoicing System.

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Invoice in KSeF, outside KSeF and offline – three different tax situations in Poland

After mandatory use of the National e-Invoicing System is introduced in Poland, invoices may have different effects on the timing of VAT deduction. What matters is how the invoice was issued, how it was delivered to the buyer and whether it was later submitted to KSeF.

In practice, three basic situations should be distinguished:

• an invoice issued directly in the National e-Invoicing System (KSeF);
• an invoice issued outside KSeF despite the obligation to use the system;
• a structured invoice issued outside KSeF in offline or offline24 mode.

This distinction is important because, depending on the type of invoice, the moment of receipt for VAT purposes may be determined by the KSeF number, the actual receipt of the document by the buyer, or special rules applicable to invoices issued in offline or offline24 mode.

For accounting purposes, it is therefore not enough to determine whether the company has the document. It is also necessary to identify what type of document it is, whether it was issued in accordance with the structured invoice format and whether it should have been submitted to the National e-Invoicing System.

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Invoice issued in the National e-Invoicing System (KSeF) in Poland – when does the right to deduct VAT arise?

For an invoice issued in KSeF the key point is the assignment of a KSeF number. A structured invoice is considered to have been received by the buyer on the date on which this number is assigned.

This means that for invoices issued in the standard way through the system, the timing of VAT deduction is linked to the date on which the KSeF number is assigned, provided that the remaining conditions under the Polish VAT Act are also met. The buyer may deduct VAT if the purchase is connected with taxable activities, the tax obligation has arisen on the seller’s side and there are no circumstances excluding the right to deduct input VAT.

For example, a company receives a purchase invoice through KSeF. The system assigns the invoice a KSeF number on 12 May 2026. If the other conditions for VAT deduction are met, this date will be relevant for determining the period in which the company may deduct input VAT.

From a practical perspective, this requires companies to adjust their accounting processes. Businesses should download invoices from the National e-Invoicing System on an ongoing basis, monitor the dates on which KSeF numbers are assigned and ensure that these dates are correctly linked with their VAT records.

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Invoice issued outside KSeF despite the obligation – can the buyer deduct VAT?

The situation should be assessed differently where the seller was required to issue an invoice through KSeF but issued it outside the system, for example in paper form or as a PDF file. This scenario has raised many doubts, as taxpayers were concerned that an invoice issued without using KSeF would prevent the buyer from deducting VAT.

The current interpretation approach of the Director of National Revenue Information (KIS) is favourable for taxpayers. The mere fact that the issuer failed to use KSeF despite being required to do so should not automatically deprive the buyer of the right to deduct input VAT, provided that the invoice documents a genuine transaction, meets formal requirements and the buyer satisfies the general conditions for VAT deduction. A breach on the issuer’s side may be relevant to the issuer’s own obligations, but it does not in itself mean that the buyer loses the right to deduct VAT.

For the buyer, the most important issue is therefore not the technical omission of the National e-Invoicing System, but whether the document may be treated as a valid invoice and whether it confirms an actual business transaction.

In practice, before deducting VAT from such an invoice, it is worth checking:

• whether the invoice includes the required elements, including the parties’ details, invoice number, issue date, transaction description, net amounts, VAT rates and VAT amounts;
• whether the purchase is connected with taxable business activity;
• whether there are any circumstances excluding the right to deduct VAT;
• whether the company has evidence of receiving the invoice;
• whether the transaction was actually performed.

An invoice issued outside KSeF despite the obligation to use the system should therefore not be automatically rejected. However, it requires proper documentation and appropriate recognition in the VAT records.

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When can VAT be deducted from an invoice received outside the National e-Invoicing System?

If the buyer receives an ordinary invoice outside the National e-Invoicing System, even though the seller should have issued it through KSeF, the timing of VAT deduction should generally be determined by the date on which the buyer actually received the invoice. This applies where the document was issued in paper or electronic form, for example as a PDF file, and not as a structured invoice issued in offline or offline24 mode.

The buyer does not have to wait for the potential later submission of such a document to KSeF, provided that the invoice documents a genuine transaction, meets formal requirements, the tax obligation has arisen on the seller’s side and the purchase gives the right to deduct VAT.

For example, an entrepreneur receives a PDF invoice in June 2026 from a contractor who should have issued it through the National e-Invoicing System. The document confirms an actual delivery of goods, includes the required data and the purchase is used for taxable activity. In this situation, the buyer may determine the timing of VAT deduction based on the date of actual receipt of the invoice, rather than the later date on which the invoice may be submitted to KSeF.

This approach is important in practice. If the buyer had to wait for the supplier’s action, they could be prevented from settling VAT on time for reasons beyond their direct control.

However, this does not mean that invoices issued outside the National e-Invoicing System can be treated in exactly the same way as standard system invoices. For evidentiary purposes, it is worth keeping documentation confirming the date of receipt of the invoice and the actual performance of the transaction. This may include the date of receipt of an email, an entry in an electronic document workflow system, confirmation of receipt of a paper document, payment confirmation, an acceptance protocol or correspondence with the contractor.

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Offline24 or offline invoice – when is the KSeF number decisive?

Invoices issued in offline modes require separate analysis. Not every invoice issued outside the National e-Invoicing System is an ordinary paper or electronic invoice issued in breach of the system requirements. In certain situations, a taxpayer may prepare an invoice in accordance with the structured invoice format but temporarily issue it outside KSeF.

This applies, among others, to offline24 mode and to situations connected with system unavailability. An invoice prepared in such a mode should then be submitted to the National e-Invoicing System within the deadline applicable to that mode. In the case of offline24 mode, this should generally take place no later than the next business day after the invoice is issued. Once submitted to the system, the invoice receives a KSeF number.

In such cases, the timing of VAT deduction may be linked to the date on which the KSeF number is assigned. This is because the document was prepared as a structured invoice and should be submitted to the National e-Invoicing System.

For example, a supplier issues an invoice in offline24 mode on 8 July 2026. The buyer receives it on the same day, but the invoice is submitted to KSeF and receives a KSeF number on 9 July 2026. For the purpose of determining when the invoice is received, the date on which the KSeF number is assigned may be relevant.

In this area, it is particularly important to identify whether the document received by the buyer is an ordinary invoice issued outside KSeF or a structured invoice issued in offline mode. This distinction may affect the period in which the taxpayer deducts input VAT.

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What if an offline invoice is not later submitted to KSeF?

A practical problem arises when a supplier issues an invoice in offline or offline24 mode but then fails to submit it to the National e-Invoicing System. In such a case, the buyer may be unable to verify the KSeF number, even though they hold the document and the transaction has been performed.

Current individual tax rulings indicate that the buyer should not automatically lose the right to deduct VAT only because the supplier failed to submit the invoice to the system. If the buyer has the invoice, the transaction was genuine and the general conditions for VAT deduction are met, it may be possible to deduct VAT on the basis of the document held by the buyer.

In such a situation, documentation becomes particularly important. The buyer should retain the invoice, proof of its receipt, documents confirming the performance of the service or delivery, payment evidence and any correspondence with the contractor regarding submission of the invoice to KSeF.

For tax security purposes, it is also worth considering a procedure for contacting contractors where there is no KSeF number for an invoice that should have been submitted to the system. This helps reduce the risk of incorrect VAT settlement and makes it easier to demonstrate due diligence at a later stage.

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VAT-exempt taxpayer and KSeF in Poland – why VAT exemption does not always mean no obligations

Another important issue is the situation of VAT-exempt taxpayers. In practice, some entrepreneurs assume that if they are not active VAT taxpayers, mandatory use of the National e-Invoicing System does not apply to them. This assumption may be incorrect.

VAT exemption does not automatically exempt a business from invoicing obligations. If a VAT-exempt taxpayer is required to issue an invoice, or voluntarily documents a sale with an invoice, they should assess whether that invoice must be issued through KSeF.

This applies in particular to sales made to other businesses. If a buyer who is a taxpayer requests an invoice, the VAT-exempt taxpayer should issue it. If the seller is already covered by the obligation to use the National e-Invoicing System, such an invoice should generally be issued in KSeF, unless a specific exclusion or transitional provision applies.

For VAT-exempt entities, this means that proper handling of KSeF must be ensured both technically and procedurally. The company should determine who issues invoices, how access to the system is managed, who verifies buyers’ invoice requests and how documents are transferred to accounting.

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When must a VAT-exempt entrepreneur issue an invoice in KSeF?

A VAT-exempt entrepreneur should pay particular attention to situations in which Polish regulations impose an obligation to issue an invoice. The most important case concerns a request for an invoice made by a buyer who is an entrepreneur.

If a VAT-exempt taxpayer sells goods or services to another business and the buyer requests an invoice, the seller should issue one. If the seller is covered by the KSeF obligation, the invoice should be issued as a structured invoice in the National e-Invoicing System, unless a specific exclusion or transitional solution applies.

If the buyer does not request an invoice, and the VAT-exempt taxpayer does not issue one voluntarily and has no specific invoicing obligation, the obligation to issue an invoice through KSeF generally does not arise. The National e-Invoicing System applies to invoices, not to every possible method of documenting sales.

The situation is different where a VAT-exempt taxpayer voluntarily decides to issue an invoice. If the sale is documented with an invoice, the taxpayer should not replace it with a bill solely to avoid KSeF, where the appropriate document under VAT regulations is an invoice.

For example, an entrepreneur using a VAT exemption provides a service to a company. The company requests an invoice. If the entrepreneur is covered by the KSeF obligation, they should issue the invoice through the National e-Invoicing System, even though no VAT is shown on the invoice.

In practice, this means that a VAT-exempt taxpayer should have a procedure for issuing invoices in KSeF, even if they issue such documents only occasionally. A low volume of invoices does not remove the obligation to document transactions correctly when an invoice is required or when the taxpayer decides to issue one.

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Can a VAT-exempt taxpayer issue a bill instead of an invoice?

VAT-exempt taxpayers often ask whether they may issue a bill instead of an invoice. The current position of the Polish tax authorities indicates that a bill is not equivalent to an invoice and cannot be used as an arbitrary substitute for a document required under the Polish VAT Act.

If the regulations require an invoice to be issued, or if the taxpayer decides to document a transaction with an invoice, an invoice should be issued, not a bill. This also applies to VAT-exempt taxpayers.

This distinction is particularly important for entities that have previously used bills, for example because of their VAT exemption or the specific nature of their activity. After the implementation of the National e-Invoicing System, it cannot be assumed that a bill automatically replaces an invoice in business-to-business relationships.

For example, an educational institution using a VAT exemption provides a service to an entrepreneur. If the buyer requests an invoice, the institution should not document the sale with a bill if the appropriate document is an invoice. Once the institution is covered by the KSeF obligation, the document should be issued through the system, unless the relevant exclusion applies.

For VAT-exempt taxpayers, this may be a significant organisational change. Even if they do not settle output VAT, they may still be required to use the tools and procedures applicable to invoicing in the National e-Invoicing System.

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Transitional simplification for the smallest taxpayers in 2026

In 2026, a transitional solution has been introduced for the smallest taxpayers in Poland. Until the end of 2026, invoices may be issued outside the National e-Invoicing System if the total gross value of sales documented by such invoices in a given month does not exceed PLN 10,000.

This solution is intended to help the smallest entrepreneurs gradually adapt to the new rules. However, it is not a permanent exclusion from KSeF. After the transitional period ends, or after the applicable limits are exceeded, the taxpayer should apply the general rules.

It is also important to remember that postponement of the obligation to issue invoices through KSeF does not always mean that there are no obligations related to receiving invoices. A company may receive invoices through the National e-Invoicing System from its contractors before it starts issuing invoices through the system itself. For this reason, smaller entities and VAT-exempt taxpayers should also ensure access to KSeF and agree procedures with their accounting department or external accounting provider.

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How to organise VAT deduction and invoice issuance in the National e-Invoicing System?

Using the National e-Invoicing System requires companies to organise both the process of receiving purchase invoices and the rules for issuing sales invoices. This applies to active VAT taxpayers, but also to certain VAT-exempt taxpayers.

On the purchase side, the company should determine how it will identify invoices received in KSeF, invoices delivered outside the system and offline invoices.

Correctly determining the date of receipt of the invoice and the period in which VAT may be deducted is particularly important.

On the sales side, the company should determine when it is required to issue an invoice through the National e-Invoicing System. This also applies to VAT-exempt entities if they issue invoices at buyers’ request or voluntarily document sales with invoices.

In practice, it is worth implementing procedures covering:

• identification of invoices received in KSeF and outside KSeF;
• monitoring of KSeF number assignment dates;
• documentation of the actual date of receipt of invoices outside the system;
• marking invoices issued in offline or offline24 mode;
• checking whether offline invoices have been later submitted to KSeF;
• rules for handling cases where a contractor issues an invoice outside KSeF despite being required to use the system;
• rules for issuing invoices by VAT-exempt taxpayers;
• verification that a bill is not incorrectly used instead of an invoice;
• allocation of responsibilities between the sales department, purchasing department, accounting team and management board.

Companies operating in Poland should treat the National e-Invoicing System as a process change, not only a technical change. The system affects invoicing, bookkeeping, VAT settlements, document archiving and communication with contractors.

getsix® supports entrepreneurs in the area of accounting services in Poland, VAT settlements in Poland and Europe, and tax advisory in Poland. In practice, particular importance should be given to the correct classification of invoices, determining the timing of VAT deduction and safely recognising documents in tax settlements.

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Key takeaways for entrepreneurs in Poland

The rules for VAT deduction after the implementation of the National e-Invoicing System depend on how the invoice was issued and received. For an invoice issued in KSeF, the date on which the KSeF number is assigned is important. For an invoice issued outside KSeF despite the obligation to use the system, VAT deduction may be based on the date on which the document was actually received. For offline or offline24 invoices, additional verification is required to determine whether the document was later submitted to KSeF and when it received a system number.

The buyer should not automatically lose the right to deduct VAT only because the seller issued the invoice outside the National e-Invoicing System. However, the transaction must be genuine, the invoice must be correct and the general conditions for VAT deduction must be met. VAT-exempt taxpayers should also analyse their obligations. VAT exemption does not mean that an entrepreneur may always avoid KSeF. If they are required to issue an invoice, for example at the request of another entrepreneur, or if they voluntarily document a sale with an invoice, they should assess whether the invoice must be issued through the National e-Invoicing System. A bill is not a freely interchangeable substitute for an invoice in situations covered by VAT invoicing rules.

For companies, the safest approach is to implement procedures that allow them to correctly identify invoice types, determine the timing of VAT deduction and properly document sales, including where the invoice issuer is a VAT-exempt taxpayer.

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Individual tax rulings

• Individual tax ruling of 19 March 2026, ref. no. 0111-KDIB3-1.4012.974.2025.1.IK;
• Individual tax ruling of 20 March 2026, ref. no. 0114-KDIP4-1.4012.741.2025.2.AM;
• Individual tax ruling of 25 March 2026, ref. no. 0112-KDIL1-1.4012.988.2025.2.WK;
• Individual tax ruling of 10 April 2026, ref. no. 0112-KDIL1-1.4012.135.2026.1.DS.

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If you have any further questions or require additional information, please contact your business relationship person or use the enquiry form on the HLB Poland website.

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