KSeF Issues: 2026 Tax Invoicing Uncertainty
- The text outlines two basic problems with the KSeF (National e-Invoicing System) as it's currently being implemented:
- Overreach of Tax Law: The authors argue that tax law (specifically VAT law) should only regulate the form and content of invoices specifically for VAT purposes.
- Freedom of Contract: Suppliers and service providers should be free to agree with their contractors on any method of commercial correspondence and use any legally valid documents.
Summary of Elementary Problems with KSeF (as presented in the text)
The text outlines two basic problems with the KSeF (National e-Invoicing System) as it’s currently being implemented:
1. Overreach of Tax Law: The authors argue that tax law (specifically VAT law) should only regulate the form and content of invoices specifically for VAT purposes. It should not be used to dictate the form of all commercial documentation. They criticize the “KSeF 2.0 Manual” for inventing concepts like ”transaction confirmation” wich have no legal basis and are an overstep of authority.
2. Freedom of Contract: Suppliers and service providers should be free to agree with their contractors on any method of commercial correspondence and use any legally valid documents. Whether a document qualifies as a VAT invoice is resolute by the parties involved, not by KSeF requirements. The text dismisses the idea of “visualizations” of structured invoices as irrelevant, as the VAT Act doesn’t mandate them. Parties can even use simple letters and name them as they please,as long as they fulfill the requirements for a VAT invoice if they intend it to be one.
In essence, the text argues that KSeF is attempting to regulate commercial practices beyond its legal authority, infringing on the freedom of contract between businesses.