Will an Invoice Issued Outside KSeF Prevent the Buyer From Deducting VAT?

Paweł Gorzelec
Nov 20
3 min read

As the effective date of Poland’s National e-Invoicing System (KSeF) approaches, businesses are raising a growing number of practical questions. One of the most common concerns is what happens if a taxpayer receives an invoice issued outside KSeF. Will such a document still entitle the buyer to deduct input VAT?

A recent ruling from the Director of the National Tax Information (KIS) provides clear reassurance.

Background — a scenario many businesses may face

The interpretation was issued in response to a query submitted by a Polish company registered as a VAT taxpayer and operating in the wholesale distribution and promotion of pharmaceutical and medical products. The company regularly purchases various goods and services from:

domestic VAT taxpayers, and
foreign entities without a registered seat in Poland but with a fixed establishment in the country.

All of these purchases support the company’s taxable business activity.

The company asked what would happen if, after KSeF becomes mandatory, a supplier issues an invoice outside the system — for example, due to technical difficulties, an incorrect assumption about their KSeF obligations, or any other operational reason. Would the buyer still be allowed to deduct the VAT shown on such an invoice?

Taxpayer’s view — form should not outweigh substance

The company argued that issuing or receiving an invoice outside KSeF should not, by itself, prevent the taxpayer from claiming input VAT. Even if the document is not a structured e-invoice submitted via KSeF, it still:

reflects a genuine transaction,
relates directly to taxable business activity, and
contains all required formal and material elements.

Therefore, the taxpayer should not lose the right to deduction simply because the supplier used an incorrect invoicing method.

KIS confirms — the right to deduct VAT remains intact

The Director of KIS agreed with the company’s position and emphasised several fundamental principles.

1. The right to deduct VAT depends primarily on the link between the purchase and taxable activity.

If goods or services are used for taxable operations, the taxpayer is entitled to deduct input VAT.

2. The VAT Act contains an exhaustive list of conditions that exclude deduction.

Notably, the list does not include situations where an invoice is issued without the use of mandatory KSeF.

3. VAT neutrality is a core foundation of the system.

Any restriction on the right to deduct must arise explicitly from the law, not from technical shortcomings or procedural errors on the supplier’s side.

An invoice issued outside KSeF is still valid evidence

The tax authority concluded that a properly issued invoice — whether in paper form, as an electronic file, or as a structured e-invoice — satisfies one of the conditions for claiming input VAT.

The mere fact that the invoice was not issued via KSeF does not render it invalid as proof of the buyer’s right to deduction.

A reassuring position for taxpayers

This ruling aligns with other recent interpretations, confirming that receiving an invoice issued outside KSeF does not deprive the buyer of the right to deduct input VAT.

This is particularly important given the likelihood of technical challenges in the initial phase of mandatory KSeF implementation. Taxpayers can remain confident that genuine business transactions will continue to provide a valid basis for VAT deduction — even if invoicing errors occur on the supplier’s end.