Poland Clarifies Corporate Tax Treatment of Non-KSeF Invoices
Poland's tax authority has clarified that invoices issued outside KSeF do not automatically prevent businesses from claiming the related expense as tax deductible for Corporate Income Tax (CIT) purposes.
The clarification follows an individual tax ruling issued by the Director of the National Revenue Information (KIS), addressing concerns about suppliers that incorrectly issue invoices outside KSeF, despite being required to use the platform.
The ruling confirms that the deductibility of an expense continues to depend on the standard conditions set out in Poland's Corporate Income Tax Act, rather than the technical method used to issue the invoice. Where those conditions are met, the expense may still be recognised for CIT purposes, even if the supplier failed to submit the invoice through KSeF. If the supplier subsequently reissues the invoice correctly via KSeF, this does not alter the tax treatment of the expense.
The clarification provides reassurance for buyers, who have limited control over whether their suppliers comply with Poland's mandatory e-invoicing requirements. It reduces concerns that a supplier's compliance failure could automatically jeopardise a purchaser's corporate tax position.
However, the ruling does not relax KSeF compliance obligations. Suppliers that fail to issue invoices through KSeF may still face penalties once Poland's enforcement regime comes into force from 1st January 2027.
Sources
- VAT Update – Invoice Issued Outside KSeF Still Deductible for Corporate Income Tax
- Individual Tax Ruling of the Director of the National Revenue Information (KIS)
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