The invoice and "duplicate" will be made available again in Poland in 2026
Is it necessary to issue a document with the inscription DUPLICATE in 2026, how to re-submit the invoice and what changes to KSeF.
In 2026, re-submitting an invoice does not automatically mean issuing a new document with the word "DUPLICATE". For structured invoices stored in KSeF, the concept of a lost original loses practical significance.
Invoice outside KSeF
If the recipient has lost or has not received an invoice issued outside KSeF, the seller may resend a copy containing the same data and number.
This does not create a new sale, a new VAT obligation or a second invoice. You must not assign a new sales number just because the file has been re-uploaded.
The applicable regulations no longer require that the duplicate copy must have the word "DUPLICATE" and a separate date of issue. Such an annotation may have organizational significance, but is not a condition for the validity of the document.
Invoice in KSeF
The structured invoice is available in the system under the KSeF number. A second structured invoice is not issued as a duplicate of the same sale.
If the buyer does not have access to KSeF, the seller provides him with access in the manner required for a given transaction, for example by providing a visualization with the appropriate QR code. Re-downloading or sharing the same invoice does not create a new KSeF number.
VAT deduction
The right to deduction depends on the fulfillment of the conditions of the VAT Act and the moment of receipt of the invoice, and not on the inscription "duplicate". If VAT has already been deducted from the original document received, re-receipt does not result in a second deduction.
When data or amounts are incorrect
The re-copy must reproduce the same invoice. Errors are not corrected when the file is re-uploaded. The appropriate document is a correction invoice or - to a limited extent - a correction note.
Sources- VAT Act - ELI, Art. 106e and regulations on KSeF
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