KSeF tax rulings clarify VAT deductions and split payment usage

Recent tax interpretations regarding Poland's National e-Invoice System (KSeF) provide clarity for businesses facing technical or procedural errors. According to the Director of National Tax Information, a buyer should not lose the right to VAT deduction simply because a seller issued an invoice outside the KSeF system, provided the transaction is legitimate and meets standard VAT requirements.

This guidance distinguishes between errors and permitted exceptions, such as offline modes, system failures, or the use of KSeF-generated documents in PDF or print formats.

Additionally, the tax authorities have clarified the use of the split payment mechanism (MPP) notation. It is permissible for companies to voluntarily mark structured invoices with the MPP designation even when not legally required by the split payment regime. This practice does not violate VAT laws and remains consistent with existing regulations despite the implementation of KSeF.