Poland Clarifies KSeF Invoice Errors
Poland's tax authority has confirmed that invoices mistakenly submitted to the National e-Invoicing System (KSeF) cannot simply be ignored or deleted once the system has assigned a KSeF identification number.
The clarification, issued in individual tax ruling 0114-KDIP1-3.4012.298.2026.1.KP, provides important guidance for businesses preparing for mandatory KSeF and highlights the legal consequences of submitting invoices into the platform.
The case concerned a taxpayer that accidentally transmitted an invoice issued before the mandatory KSeF period. Once the invoice was accepted and allocated a KSeF number, the taxpayer asked whether it could simply be left in the system.
The tax authority concluded that this is not possible.
According to the ruling, once an invoice has been successfully registered in KSeF, it is regarded as having entered legal circulation. The system does not provide functionality to delete or cancel registered invoices, meaning businesses must instead issue a corrective invoice reducing the original invoice value to zero.
The ruling confirms that:
- An invoice assigned a KSeF number is treated as having entered legal circulation
- Registered invoices cannot be deleted or cancelled within KSeF
- The correct remedy is to issue a corrective invoice reducing the original invoice to zero
- Leaving an erroneous invoice in KSeF may create VAT risks under Article 108 of the Polish VAT Act
The authority also noted that retaining an incorrectly submitted invoice may have consequences beyond record keeping. Article 108 of the Polish VAT Act governs VAT shown on invoices and, depending on the circumstances, may give rise to additional VAT liability.
While the ruling relates to a specific taxpayer, it reinforces an important characteristic of Poland's clearance model.
Acceptance by KSeF is not simply a technical validation step. Once the platform assigns a KSeF identification number, the invoice becomes part of the legal invoicing process and cannot be removed from the statutory record.
For businesses implementing KSeF, the ruling highlights the importance of ensuring invoices are fully validated before submission. Mistaken transmissions cannot simply be deleted and must instead be resolved through the formal correction process.
As Poland moves closer to mandatory KSeF, the decision provides another reminder that invoice submission marks the start of a legal process rather than the end of a technical one.
Source: KPMG
This content is intended to share insights and practical considerations based on industry experience. It does not constitute legal, regulatory, or financial advice. Regulatory requirements vary by jurisdiction and circumstance, so any compliance-related matters should be reviewed and validated with your own professional advisors.
