Invoice outside KSeF? The KIS director explains when you will deduct VAT and costs
This is a common problem, as evidenced by numerous individual interpretations. Entrepreneurs most often ask about two situations.
First of all, what about the deduction of VAT and the settlement of tax deductible costs (in PIT and CIT) from a purchase invoice issued by a contractor outside KSeF, even though, according to the regulations, he is obliged to issue an invoice to KSeF?
Secondly, what about VAT deduction and costs if the seller issued a cost invoice outside KSeF, forwarded it (e.g. by e-mail), and then sent it to KSeF?
We analyzed the latest interpretations of the Director of the National Tax Information, issued in March and April. We explain what the tax office says to entrepreneurs.
Can VAT be deducted from an invoice received outside KSeF?
The Director of the National Tax Information confirms in many individual interpretations that taxpayers can deduct VAT and include the expense in the costs of an invoice issued outside the KSeF. This also applies to situations where the seller is obliged to issue an invoice in KSeF, but for some reason he issues it to the buyer outside KSeF.
The director of KIS explains in many interpretations that “the introduction of mandatory invoicing in the KSeF system does not change the rules related to the deduction of input tax by buyers. Therefore, if the buyer receives an invoice issued by his supplier (which is covered by the mandatory KSeF) outside the KSeF system (i.e. receives an incorrectly issued document), he will be able to deduct the input tax resulting from such an invoice, provided that the remaining substantive conditions entitling to deduction of input tax are met.
The tax office further explains that “the right to deduct input tax is not an autonomous right, but a conditional right, i.e. it does not result from the mere fact of having an invoice, but from the fact actual execution of a transaction resulting in the purchase of goods or services by the entity listed on the invoice as the buyer. The invoice should therefore correctly reflect the economic event, both in terms of subject and subject. For the purposes of exercising the right to deduct, what is important is the material correctness of the invoice, which must confirm that in fact there was a supply of goods or services between specific entities indicated therein, in the scope of a precisely defined good or service and in the scope of the quantity of a given good or service.
The authority explains that it is active VAT payer is entitled to it – pursuant to Art. 86 section 1 or art. 86 section 8 point 1 of the VAT Act – the right to deduct the amount of input tax resulting from purchase invoices documenting the purchase of goods and services issued contrary to the obligation without using the National e-Invoice System.
“Issuing Purchase Invoices contrary to the obligation without using the National e-Invoice System does not deprive you of the right to deduct input tax, as it does not constitute a negative condition preventing the deduction of this tax, mentioned in Article 88 of the Act” – states the Director of KIS.
This position results from individual interpretations issued, among others:
— of April 1, 2026 (no. 0111-KDIB3-1.4012.110.2026.1.WN and 0114-KDIP1-1.4012.62.2026.1.MŻ),
— of March 31, 2026 (no. 0114-KDIP4-2.4012.33.2026.2.MŻA),
— of March 30, 2026 (no. 0112-KDIL1-1.4012.2.2026.2.AB and 0114-KDIP1-1.4012.1055.2025.3.MŻ),
— of March 27, 2026 (no. 0113-KDIPT1-2.4012.84.2026.1.SM) and many others.
Previously, the Director of KIS presented the same position, among others: in the interpretations of January 14, 2026 (no. 0112-KDIL1-1.4012.840.2025.1.WK), January 16, 2026 (no. 0114-KDIP1-3.4012.891.2025.1.KP), January 19, 2026 (no. 0111-KDIB3-1.4012.898.2025.2.AB), January 21, 2026 (no. 0113-KDIPT1-3.4012.1110.2025.1.KAK) and January 26, 2026 (no. 0111-KDIB3-1.4012.930.2025.2.KO).
Can an expense be included in the costs of an invoice received outside KSeF?
The director of KIS also confirms in many interpretations that the buyer has the right to include the expense in tax-deductible costs on an invoice received from the seller who, despite the obligation, issued it outside KSeF, provided that standard conditions for including the expense in costs are met. (Article 15(1) of the CIT Act and the corresponding Article 22(1) of the PIT Act).
The director of KIS explains, among other things, that “The CIT Act does not provide for any amendments taking into account the entry into force of the National e-Invoice System. In particular, the possibility of including the incurred expense in tax-deductible costs was not made dependent on the obligation to issue an invoice documenting this expense using the KSeF.
Therefore, it is important whether the expense was incurred in order to achieve or secure revenues and whether the invoice confirms actual transactions between specific entities.
Therefore, the Director of KIS states that if purchase invoices issued by sellers and made available to the buyer outside KSeF meet the requirements for a paper invoice or electronic invoice, i.e. they contain all the elements required for these documents and all the conditions for recognizing the incurred expense as a tax-deductible cost are met, the buyer may include such an expense in the tax-deductible costs (or increase the initial value of the fixed asset or intangible asset, respectively, to the extent that the expense should increase the initial value). It does not matter whether purchase invoices were issued – contrary to the obligation – without using the National e-Invoice System.
This position was confirmed by the Director of KIS, among others. in individual interpretations:
— of January 14, 2026 (no. 0111-KDIB1-1.4010.605.2025.2.AND),
— of January 16, 2026 (numbers 0111-KDIB2-1.4010.552.2025.1.AG, 0111-KDIB1-1.4010.597.2025.3.RH),
— of January 19, 2026 (no. 0111-KDIB1-1.4010.610.2025.2.SH),
— of January 21, 2026 (numbers: 0111-KDIB1-1.4010.617.2025.1.RH, 0111-KDIB1-3.4010.804.2025.1.ZK and 0111-KDIB1-3.4010.739.2025.2.ZK) and many others.
What if the seller first issued the invoice outside KSeF and then entered it into KSeF?
In practice, it is also possible that the seller first issues an invoice outside KSeF (incorrectly) and forwards it to the buyer, but after some time sends the same invoice to KSeF. The question is at what point the buyer will be able to deduct VAT.
For example, this is a situation in which:
- the buyer will receive a purchase invoice outside KSeF on May 1, 2026, and this document will be processed by KSeF and assigned a KSeF number on July 2, 2026, or:
- the buyer will receive a purchase invoice outside KSeF on March 1, 2025, and this document will be processed by KSeF and assigned a KSeF number on May 2, 2027, or:
- the buyer will receive a purchase invoice outside KSeF on May 1, 2026, and this document will never receive a KSeF number (it will not be sent to KSeF).
This question was answered by the Director of KIS in an individual interpretation of January 13, 2026 (no. 0114-KDIP1-3.4012.804.2025.1.JG). He explained that “if the taxpayer has the right to deduct input tax from an invoice issued outside the KSeF despite the obligation to issue it in the KSeF (such a document is an invoice within the meaning of the VAT Act), it should consequently be assumed that the date of establishment of the right to deduct VAT from such an invoice will be the date of its actual receipt outside the National e-Invoice System. However, its possible (later) introduction into the KSeF system will remain irrelevant.
This position is presented by the Director of KIS also in the latest interpretations, e.g. of March 30, 2026 (no. 0114-KDIP1-1.4012.1055.2025.3.MŻA), of March 31, 2026 (no. 0114-KDIP4-2.4012.33.2026.2.MŻA) and of April 1, 2026 (no. 0114-KDIP1-1.4012.62.2026.1.MŻ).
Author: Łukasz Zalewski, journalist of the Law section, Business Insider Polska
