Incorrect invoice in KSeF? 5 steps to take
An incorrect or even fraudulent invoice may appear in your company's account within Poland's National e-Invoicing System (KSeF). Here's what this means, what you should avoid doing, and the practical steps you should take to minimise tax risks and prepare for a potential tax audit.
Crowe Poland
Why can an incorrect invoice appear in KSeF?
The National e-Invoicing System (KSeF) identifies the invoice recipient solely by the taxpayer identification number (NIP). While the system validates the technical structure of the submitted invoice, it does not verify whether the underlying transaction actually took place or whether the indicated buyer is the correct recipient.
As a result, invoices may appear in KSeF due to:
- an incorrect NIP entered by mistake;
- an invoicing error made by the supplier;
- fraud or deliberate misuse of the system.
Importantly, the recipient cannot reject an invoice within KSeF. Once an invoice receives a KSeF identification number, it is considered legally issued and delivered.
Does receiving a false invoice create a payment obligation?
No. The mere appearance of an invoice in KSeF does not create either a payment obligation or a tax liability. If no transaction actually took place, the business:
- is not required to pay the amount shown on the invoice;
- must not recover the input VAT;
- should not record the invoice in its accounting records or claim it as a tax-deductible expense.
The real risk arises only if the invoice is mistakenly recorded in the accounting system or used in VAT or tax settlements.
What should you do after receiving a suspicious invoice in KSeF?
Crowe Poland
Can the Polish tax authorities investigate such an invoice?
Yes. The analytical systems used by the Polish National Revenue Administration (Krajowa Administracja Skarbowa – KAS) automatically compare data reported by suppliers and purchasers. Any discrepancy between output VAT reported by the supplier and input VAT reported by the purchaser may trigger verification activities or a tax audit.
For this reason, businesses should retain documentation demonstrating that:
- the transaction never took place; and
- the invoice was not included in VAT or accounting records.
What are the consequences for issuing a false invoice?
The consequences may be significant.
Under Article 108 of the Polish VAT Act, any person issuing an invoice showing VAT is generally required to pay that VAT, even where no actual transaction occurred.
Additional consequences may include:
- an additional VAT liability of up to 100% of the VAT shown on the invoice;
- liability under the Polish Fiscal Penal Code;
- criminal liability for issuing so-called "empty invoices", potentially resulting in substantial financial penalties and, in the most serious cases, imprisonment.
How can your business prepare?
The introduction of mandatory KSeF is not simply a change to invoicing processes—it also requires businesses to strengthen their internal control procedures.
Companies should establish clear internal procedures covering:
- verification of invoices before posting them to the accounting system;
- identification of invoices that raise concerns;
- handling incorrectly or fraudulently issued invoices;
- documenting all actions taken;
- communication with suppliers and tax authorities.
Well-designed internal procedures help reduce VAT and tax risks while ensuring the business is better prepared for any future tax enquiries or audits.
Need advice on KSeF or Polish VAT compliance?
Our tax advisers support businesses with KSeF implementation, VAT risk assessments and the development of practical internal procedures that reduce compliance risks.
