Polish taxpayers can currently deduct VAT from electronic invoices before KSeF registration, but legislative changes are required to clarify this practice.
Current VAT Deduction Practice
The DGP editorial office inquired with the Ministry of Finance in 2025 about an issue previously raised in these pages. The situation involves taxpayers who receive electronic invoices, deduct VAT from them (permissible under current interpretations by the National Tax Information head), and then receive the same document again through the National e-Invoice System months later.
Taxpayer Concerns
Taxpayers are questioning whether they can maintain their initial VAT deduction when they first receive the electronic invoice, or if they must make a historical correction and adjust their deduction to the date of receipt defined under Article 106nda paragraph 11 of the VAT Act.
Legal Ambiguity
The current legal framework creates uncertainty regarding the proper treatment of VAT deductions when electronic invoices are received before formal registration in the KSeF system, prompting calls for legislative amendments to clarify this process.
