Duplicate invoice in Poland (2026): is 'DUPLIKAT' required?
No. The word DUPLIKAT is optional on a reissued invoice (Art. 106l(5)), and a lost KSeF PDF is simply downloaded again. Plus VAT deduction and fixing errors.
In 2026, resending an invoice does not automatically mean issuing a new document with the word "DUPLICATE". For structured invoices stored in KSeF, a lost PDF does not mean the invoice has disappeared from the system.
Invoice outside KSeF
If an electronic invoice is lost, the seller makes it available again at the buyer’s request. A lost paper invoice is reissued using the retained copy. Article 106l of the VAT Act distinguishes sharing an existing file again from reissuing an invoice.
This does not create a new sale, a new VAT obligation or a second invoice. You must not assign a new invoice number just because the file has been resent.
A reissued invoice must include an issue date; the Polish word “DUPLIKAT” is optional (Article 106l(5)). Reissuing an invoice is different from resending the same file.
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 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 copy must reproduce the same invoice. Errors are not corrected when the file is resent. Ask the seller for a corrective invoice. Buyer-issued correction notes have been abolished since 1 February 2026; Article 106k of the VAT Act has been repealed.
FAQ
The seller sent the invoice twice. Should I book it again?
First compare the invoice number, seller and amounts with the document already recorded in your books. For a KSeF invoice, also compare the KSeF number. Receiving the same invoice again is not a new purchase or grounds for a second VAT deduction.
What information should I include when requesting another copy?
Give the invoice number and date, if known, and your business details. If you do not have the number, provide the purchase date and amount to help the seller find the document. Do not request a new number for the same sale.
I lost the PDF of a KSeF invoice. Do I need a new invoice?
No. If you have access to that invoice in KSeF, download it again. If the seller provides it to you outside the system, ask them to share the same invoice again. There is no need to create a second invoice for the sale.
Can I correct the details in the PDF myself?
Do not edit the file. Tell the seller what is wrong and request the appropriate correction. A PDF you have edited yourself does not replace a corrective invoice.
Sources
- VAT Act - ELI, Art. 106e and regulations on KSeF
- VAT Act — updated text, Articles 106j–106l
- KSeF 2.0 handbook — issuing and receiving invoices
- KSeF - information from the Ministry of Finance
Need to organize your invoices?
Oxyok provides accounting services for Polish JDGs - from PLN 49 + VAT per month.