In the case of a seller, it is necessary to store the KSeF number due to the requirement to provide it in any correction invoices issued. In the case of the buyer, the regulations do not provide for such an obligation, but for evidentiary purposes it is worth keeping this number, because the fact of assigning this number determines that the invoice has been issued. There are no additional obligations related to reporting KSeF numbers.
Source Questions and Answers – KSEF
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