With business having practical problems with the operation of the KSeF system, there is little wonder that many commercial operators seek clarity and certainty through private tax rulings from the Director of National Revenue Information (“Authority”). In May 2026, the Authority published a selection of its rulings and it turned out it has a very restrictive approach to the issue of images of structured invoices.

Take ruling ref. 0114-KDIP1-1.4012.84.2026.2.EW as an example. It was given in response to an application by a company wishing to issue structured XML invoices in KSeF, with the invoices containing all the data required by the VAT Act and based on the structured invoice schema. The company also wanted to generate PDF images of those invoices to send then to their customers. In addition to the statutorily required data, those PDF files would also contain additional information that does not affect the treatment of the supply. The company argued this method is correct in that a single PDF document would have all the content items that are required by the VAT Act and would additionally offer data which are specific to the business background of the transaction but which do not change its tax treatment.

The Authority was firmly against such a practice, arguing that the logical structure of FA (3) invoices makes it possible to present additional data in a structured format. Even though the VAT Act does not lay down requirements for images of structured invoices, it is necessary to ensure consistency between them in terms of substance. The differences mentioned by the company could confuse the invoice recipient as to the terms of the transaction and do not reflect the underlying structured invoice. The Authority held that the PDF images generated by the company could amount to separate invoices for the same transaction. Where a PDF image contains all key invoice particulars while at the same being different from the actual structured invoice sent to KSeF, it could be considered to be a fictitious invoice for the purposes of Article 108 VATA. Such classification has serious consequences as you have to pay double the tax.

The body of rulings issued on the subject of structured invoice images shows the direction of the Authority’s adjudicative practice. A similar ruling was issued by it in relation to EDI images. All that means in practice that businesses using their accounting systems to generate images of structured invoices to provide them outside KSeF:

  • run the risk of being required to pay VAT where their PDF images are considered separate invoices if they show even minimal differences to the invoice sent to KSeF;
  • have to verify that the PDF images are in agreement with structured invoices in KSeF and to make revisions where necessary;
  • are exposed to potential disputes with the authorities regarding correct data presentation and invoicing where their systems do not enable revisions to the invoicing process.

If this issue pertains to your business and you are interested in our assistance, please contact us.

This blog post is provided for general information purposes to keep you up-to-date with changes in tax law, tax rulings by authorities, case law of courts and interesting commentaries. Doradztwo Podatkowe WTS&SAJA shall not be held legally liable for any acts or omissions resulting from reliance on such information.