KSeF and VAT deduction. When does the buyer actually receive the invoice?
KSeF from February 1 this year. applies to all recipients of invoices, purchasing goods and services, especially from the largest entities. Even if the buyer receives a visualization of the invoice that is in the KSeF, the basis for the deduction is the invoice in the KSeF, and not its visualization. The date of receipt of the invoice is also important, because it determines when VAT can be deducted. We also explain whether entrepreneurs can now deduct VAT faster, directly referring to the judgment of the EU General Court of February 11, 2026, which we described in Business Insider.
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At what point does the buyer receive the invoice? Which date is binding
— According to the regulations an invoice is deemed received (delivered) on the day it is made available in KSeF, and not when it is actually downloaded or read by the buyer. Therefore, the binding date is the moment of acceptance of the invoice by the KSeF system – explains Robert Łuszczyna, senior manager in the Tax Advisory Department at EY Polska.
Therefore, if the invoice was received by KSeF on March 2, and the taxpayer logged in to KSeF only on March 15, this means that he or she received it on March 2. Payment deadlines run from this date. If the buyer (according to the contract with the seller) had 7 days to pay the invoice, it means that the deadline is March 9.
When can you deduct VAT from an invoice in KSeF?
First, a disclaimer – first, we present the principle resulting from the currently applicable VAT Act. However, the General Court of the European Union found it incompatible with the directive. We explain one by one.
— KSeF does not change the general principle that VAT on purchase invoices can be deducted in the month of receipt of the invoice or within the next three months (a total of four settlement periods) for monthly settlements, or in two subsequent quarters for quarterly settlements. Therefore, the date of receipt of the invoice in KSeF (assignment of the KSeF number) is crucial for determining the commencement of the right to deduct VAT from the invoice. – says Robert Łuszczyna.
Therefore, VAT deduction is available in the settlement for the period in which the invoice received a number in KSeF. — Provided that the seller has a tax obligation (generally arises at the time of delivery of goods or provision of services) – explains Robert Łuszczyna.
The above rules result from the VAT Act. In practice, this means that if the goods were delivered in February this year. (the seller has a tax obligation) and the seller issues an invoice to KSeF on March 2, the buyer can only deduct VAT in the settlement for March (the month of receiving the invoice). Even though such rules have been in force for many years, they continue to surprise some taxpayers, including Business Insider readers.
One of our readers asked the editor in an e-mail for help and to publicize the problem. — “I am a seller on Allegro. We received an invoice for January issued only on February 2, 2026. The accountant informed me that due to the date of issue of the document, we cannot deduct VAT or include the cost in January – it will only be possible in February. In practice, this means that each billing month is postponed by one month,” wrote a reader. He laments what this means for him inability to settle a large cost invoice worth over PLN 21,000. zloty.
The judgment of the General Court of the European Union mentioned above is of key importance here of February 11, 2026 (reference number T-689/24).
Can VAT be deducted earlier than stipulated in the Act?
As we informed, the judgment of the General Court of the European Union shows that For example, if the seller sold the goods in February and issued the invoice on March 2, the buyer took possession of the invoice on March 2. The buyer can therefore deduct the VAT shown on this invoice in the settlement for February (in the declaration submitted by March 25), because he received the invoice before submitting the declaration for February. In other words, the judgment shows that it is not always necessary to postpone the moment of deducting VAT by a month.
The question is whether entrepreneurs can refer to this judgment directly and deduct VAT earlier if they have an invoice before sending JPK_VAT for a given month?
— According to the principle of supremacy, EU regulations have superiority over national law entrepreneurs may invoke this judgment directly. This means that entrepreneurs do not have to wait – The judgment of the General Court of the EU of February 11, 2026 will apply from the date of its announcement, which means that we can take into account its effects from the next declaration for February – Robert Łuszczyna answers. Importantly, the EU General Court clearly stated that “delay” has no basis in the VAT Directive. — This means that the right to deduct arises at the time of delivery of goods or provision of services, and the invoice is only a formal document confirming this right – not its condition. So if, for example, February 2026 is the month of the transaction, and the invoice will appear at the buyer's office only in March (but before the deadline for submitting the declaration for February, i.e. March 25), the entrepreneur has the full right to deduct VAT in his/her settlement for February – says Robert Łuszczyna.
Author: Łukasz Zalewski, journalist of the Law section of Business Insider Polska
