Polish authorities confirm that traditional invoices outside KSeF system allow businesses to claim VAT refunds faster than structured electronic invoices.
KSeF System Complicates VAT Process
As reported in DGP in November 2025, businesses receiving invoices outside the KSeF system can deduct VAT faster than those receiving structured format invoices. This finding confirms earlier predictions about the efficiency differences between invoice formats.
Expert Critique of KSeF Complexity
Zdzisław Modzelewski, partner at GWW, commented on the unnecessary complexity of KSeF, noting it is “completely unnecessary” and importantly “inconsistent with other VAT Act provisions or VAT directives in many aspects.”
Transaction Confirmation Insufficient
According to KIS director’s interpretation, VAT cannot be deducted based solely on transaction confirmation. Therefore, receiving an invoice issued outside KSeF is preferable to the confirmation suggested by the Ministry of Finance.
