Poland's tax courts affirm VAT deduction rights as e‑invoice system reshapes invoice correction rules

The Regional Administrative Court in Gliwice ruled that a seller who exceeded the VAT exemption threshold and did not register for VAT nevertheless retains the right to deduct input VAT, citing the principle of VAT neutrality and the absence of fraud or abusive conduct.

From 1 February 2026, Poland's mandatory National e‑Invoice system (KSeF) determines the moment a buyer receives an invoice—original or corrective—by the assignment of a KSeF identification number. This date supersedes the actual download date and may differ from the invoice's issue date, altering how VAT periods are calculated for B2B transactions.