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Invoice outside KSeF – what about VAT deduction?

  • Writer: Paweł Gorzelec
    Paweł Gorzelec
  • Sep 4
  • 2 min read

The National e-Invoicing System (KSeF) will become mandatory in 2026. This change already raises numerous questions and concerns among businesses. Doubts concern not only the technical operation of the system but also the consequences of issuing or receiving invoices outside KSeF.

A Polish VAT-registered company asked the Director of the National Tax Information whether it can deduct VAT from an invoice issued outside KSeF – even though it should have been processed through the system.


Possible scenarios

For example:

  • a supplier claims they are not obliged to use KSeF due to not having a permanent establishment in Poland, but later it turns out they actually do,

  • a supplier refers to an alleged system failure, which in reality never occurred.

In such cases, the purchaser ends up with an “outside KSeF” invoice. Can they deduct VAT?


Tax authority’s position

The company believed the answer was yes – and the authority agreed.

The Director explained that the right to deduct VAT exists if:

  • the deduction is made by a VAT taxpayer,

  • goods and services purchased are used for taxable activities.

Importantly, the VAT Act excludes deductions in cases such as fictitious invoices, incorrect amounts, or documents from non-existent entities. However, there is no legal basis to deny deduction solely because the invoice was issued outside KSeF, despite the obligation to use the system.


Good news for businesses

The ruling from 4 March 2025 (0114-KDIP1-3.4012.838.2024.1.MPA) confirms: receiving an invoice issued outside KSeF does not deprive taxpayers of the right to deduct VAT.

This is good news, especially during the early phase of KSeF implementation when mistakes and technical issues are expected. Entrepreneurs can be reassured that such errors will not negatively affect their VAT settlements.


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