What to do when an invoice for a purchase you did not make appears in KSeF?

An invoice visible in KSeF under your Polish NIP does not mean that you should automatically book it, accept it or deduct VAT. First determine whether it documents a real company purchase, an employee purchase, a seller mistake, a business dispute or suspected fraud.

The safest response is to mark the invoice as pending clarification, stop booking and VAT deduction, and check the seller, amount, date, KSeF number and internal purchase records. Only then decide whether to contact the seller, request a correction or report abuse in the KSeF 2.0 Taxpayer Application.

Since April 24, 2026, the Ministry of Finance provides a scam invoice reporting function in the KSeF 2.0 Taxpayer Application. The Ministry also says that scam invoices should no longer be reported through the old KSeF notification form.

Purchase invoices in KSeF are visible to the entity shown on the invoice as the buyer, meaning Podmiot2. If the seller enters your NIP, the invoice may appear on your purchase invoice list even if nobody in your company recognizes the purchase.

This is not always fraud. It may be an employee purchase, a wrong buyer selected by the seller, a NIP typo, a purchase made by another unit, or an order that has not yet reached accounting.

The first step is not to book or delete the invoice. The first step is to classify the case and preserve an audit trail.

The official KSeF 2.0 manual is explicit: KSeF does not provide approval or rejection of invoices after the buyer receives them. The system is for issuing, receiving and accessing invoices, not for resolving disputes between parties.

If an invoice was issued to the wrong buyer, the clarification happens outside KSeF. The result may later appear in KSeF as a correcting invoice to zero and a new invoice issued to the correct entity.

Hiding an invoice is only an organizational action. It does not replace contacting the seller, obtaining a correction, making an accounting decision or reporting abuse when the invoice looks suspicious.

Start with the data visible on the purchase invoice list: seller identifier and name, KSeF number, invoice number, issue date, KSeF save date, receipt date, net, gross and VAT amounts, and sending mode.

Compare these data with internal sources: purchase orders, contracts, emails, company cards, expense reports, delivery confirmations and employee approvals. If your company has several units or many employees purchasing on the company NIP, check that context too.

A good process avoids memory-based decisions. KSeF supplies the document, but the company must confirm the economic substance of the purchase.

If the seller is known and the case looks like a mistake, contact the seller first. Provide the KSeF number, seller invoice number, date, amount and a simple explanation that the invoice appeared under your NIP but the purchase is not confirmed.

If the seller confirms an error, agree the correction path with accounting. In wrong-buyer cases, a correction to zero and a new invoice for the correct buyer may be needed.

Use the abuse report when you suspect fraud or abuse. The Ministry of Finance describes the path in the KSeF 2.0 Taxpayer Application: invoice list, invoice details, abuse report, reason, justification, statement and confirmation.

An invoice pending clarification should not enter VAT deduction or costs just because it appeared in KSeF. First confirm that the purchase was real and connected with the company's business activity.

The Ministry of Finance explains that VAT deduction depends on general material conditions and on the absence of negative conditions. One negative example is an invoice documenting transactions that did not take place.

Keep correspondence, corrections or report confirmations in the file. For significant values, repeated patterns or suspected fraud, consult a tax adviser.

KSeF changes purchase invoice handling because documents may appear in the system without an email, paper copy or separate message from the seller. Use working statuses: new invoice, pending clarification, confirmed, waiting for correction, reported as abuse, do not book.

This matters because KSeF does not send automatic system notifications for every new invoice. The official manual says the taxpayer's software should query KSeF for available invoices.

In KSeFGPT, the process can rely on invoice lists, filtering, counterparty checks and fast separation of unclear cases from invoices ready for accounting.

If the unfamiliar invoice turns out to be the seller's mistake, read Correcting invoice in KSeF to understand why an accepted KSeF invoice is not edited directly.

For dates and receipt timing, see Payment term for a KSeF invoice. For statuses, KSeF numbers and proof of acceptance, read UPO in KSeF.