2025-04-29
Duplicate Invoices in JPK VAT
Everything is possible… yes, even a lost invoice. In an age where invoices are primarily sent via email and technology occasionally plays tricks on us, it’s entirely possible for an invoice to never reach its recipient – not even the “SPAM” folder. For those who prefer traditional paper invoices, there’s always the risk of the document getting lost in transit.
Everything is possible… yes, even a lost invoice.
In an age where invoices are primarily sent via email and technology occasionally plays tricks on us, it’s entirely possible for an invoice to never reach its recipient – not even the “SPAM” folder. For those who prefer traditional paper invoices, there’s always the risk of the document getting lost in transit.
Regardless of the circumstances, in the event of a lost (or destroyed) invoice, taxpayers may be required to reissue the document – sometimes weeks or even months later. While some sellers simply resend the same invoice (the “original”), others adhere strictly to Polish VAT regulations, under which a reissued invoice must state the date of reissuance and bear a clear “duplicate” label.
To understand why this matters, we need to briefly review the basic rules of input VAT deduction under Polish law:
Input VAT may be deducted only after the seller’s tax liability arises (i.e. the output VAT becomes due); and
The buyer may deduct input VAT only after receiving the invoice. Assuming the output VAT liability arose in the month of invoice receipt (or earlier), the buyer is entitled to deduct input VAT in the month of receipt or in one of the three subsequent months.
These same rules apply to duplicate invoices – but with an important distinction:
• If the original invoice was received but later lost
In this case, the duplicate merely confirms the original. The deduction window (month of receipt + 3 following months) begins with the month in which the original invoice was received.
• If the original invoice was never received
Here, the duplicate takes the place of the original. The right to deduct input VAT begins anew, effectively giving the buyer a fresh four-month window (month of receipt + 3 following months).
This distinction can have practical consequences when managing VAT settlements or preparing Polish electronic VAT returns (JPK_VAT) – particularly during audits or when filing corrections.
The above-mentioned issues should be eliminated once the official e-invoicing system is implemented (invoices issued and received via official data platforms). Although the ViDA initiative (VAT In the Digital Age) requires all EU member states to enforce such a system by 2030 for intra-community transactions and by 2035 for domestic ones, Poland plans to launch it earlier – starting in February/April 2026.
In the meantime, being aware of these nuances can help avoid unnecessary adjustments and ensure full compliance with tax obligations.
See other articles
Poland’s draft bill UD116 could significantly change the tax treatment of certain entrepreneurs operating under B2B arrangements. The proposed rules would not abolish self-employment or Poland’s lump-sum tax regime on recorded revenue. However, they are intended to reduce the tax attractiveness of certain structures, particularly transactions with related parties, service businesses operating without employees, and the use of the Polish IP Box regime.
The Act of 29 May 2026 amending the Polish Tax Ordinance and certain other acts, signed by the President of Poland, introduces significant changes to the Polish rules on reporting tax schemes, commonly referred to as MDR, or Mandatory Disclosure Rules. The new MDR provisions are expected to enter into force on 1 October 2026 and will substantially narrow the scope of obligations which, since 2019, have been one of the more demanding elements of tax compliance in Poland.
Tax proceedings in Poland should not be a process in which only the tax authority decides which facts will be examined and which evidence will be taken into account. Under the Polish Tax Ordinance Act, taxpayers have the right to actively participate in proceedings, including the right to submit their own requests for evidence. In practice, however, not every piece of evidence proposed by a taxpayer will be admitted. When can the tax authority refuse an evidentiary request, and what options are available to taxpayers in such situations?
Determining when a VAT liability arises in relation to services remains one of the more challenging issues in practice under Polish VAT law. Although Article 19a(1) of the Polish VAT Act clearly states that VAT becomes due when a service is performed, establishing when a service is actually “performed” sometimes requires a case-by-case assessment of the contractual model and the underlying commercial reality. Recent Polish judgment by the Supreme Administrative Court of 31 March 2026 (I FSK 1353/23) provides important clarification in the context of IT services.
As the Polish National e-Invoicing System (KSeF) becomes more widely used, businesses are increasingly encountering a practical issue known as the “double document circulation.” This occurs when the structured invoice stored in KSeF (XML) differs from the PDF visualization sent to the customer, for example by email or through a customer portal.
On 11 February, the EU General Court (Case T-689/24) delivered an important judgment in a “Polish case” on the moment of input VAT deduction. The ruling may have far-reaching consequences for Polish businesses and the way VAT is settled in Poland.
Invoice Issued Outside KSeF and Tax-Deductible Costs. Key Position of the Polish tax administration.
Individual tax ruling of 9 January 2026, ref. 0111-KDIB1-3.4010.714.2025.2.JG In an individual tax ruling dated 9 January 2026, the Director of the Polish National Revenue Information (KIS) addressed an issue that has raised significant practical concerns in the context of the implementation of the National e-Invoicing System (KSeF). The key question was whether an expense documented by an invoice issued outside the KSeF-system may be treated as a tax-deductible cost for the purposes of Polish corporate income tax (CIT).
The introduction of the mandatory Polish e-invoicing system (Krajowy System e-Faktur – KSeF) as of 1 February 2026 will significantly change VAT invoicing rules, i.a. transactions involving foreign entities. One of the key factors determining whether mandatory KSeF applies is whether a foreign counterparty has a fixed establishment (FE) in Poland. If it is lacking on the seller’s side, then he may issue and send invoices outside KSeF (e.g. via e-mail, PDF). If the seller is subject to KSeF yet his buyer is not (lacking seat/FE in Poland), then the seller must issue the invoice via KSeF, yet simultaneously send it to his buyer in the old-fashioned way.
The general tax ruling issued by the Polish Minister of Finance and Economy on 27th of November 2025 addresses the issue of land, buildings and structures being deemed as “related to business activity”. It is one of the most significant documents in recent years in the area of property taxation. Its importance goes well beyond a purely technical explanation of statutory provisions. At its core, it touches on a fundamental and long-running dispute between taxpayers and tax authorities: where the line should be drawn between mere ownership of real estate and its use for business purposes.
Even though penalties for issuing invoices outside Poland’s National e-Invoicing System (KSeF) have been deferred until 1 January 2027, the real headache may come sooner.