Recent tax interpretations confirm that invoices issued outside Poland’s National e-Invoice System enable faster VAT deductions than structured format invoices.
Latest Tax Interpretations Confirm Thesis
Recent interpretations from the National Tax Information Office, dated January 13, 2026 (case no. 0114 KDIP1-3.4012.804.2025.1.JG) and January 12, 2026 (0112-KDIL1-3.4012.851.2025.1.KM), confirm what was reported in an article from November 2025 titled “National e-Invoice System will complicate VAT deduction rules”.
Faster VAT Deductions for Non-KSeF Invoices
The article put forward the thesis that businesses receiving invoices outside the National e-Invoice System will be able to deduct VAT faster than those receiving invoices in structured format.
Limitations on VAT Deduction
The January 13 interpretation also clarifies that VAT cannot be deducted based solely on transaction confirmation.
