The Polish KIS Ruling: Killing VLPOD in E-commerce DAP

A groundbreaking interpretation by the Polish tax authority (KIS - Krajowa Informacja Skarbowa) officially provides a massive architectural relief for SAP SD operations. For e-commerce and retail companies selling under DAP (Delivered At Place) Incoterms, KIS has confirmed that you can issue an invoice without specifying the exact delivery date, provided it is unknown at the time of billing.

Applicable Systems: SAP S/4HANA (All Versions), SAP ECC. Verification Link: [National Tax Information (KIS) Official Interpretations]

[SCOPE BOUNDARY: WHO ACTUALLY NEEDS THIS?]

• Who can use this simplification: High-volume B2C e-commerce and standard domestic B2B drop-shipments operating under Polish tax residency, where the exact moment the courier hands the package to the customer is untrackable in real-time.
• Who CANNOT use this: Do not apply this to Cross-Border Intracommunity Deliveries (WDT). Proof of delivery is still strictly legally required to justify the 0% VAT rate under EU cross-border regulations. If you are doing Advanced Intercompany cross-border sales, you must stick to VSiT (Valuated Stock in Transit).

[THE ARCHITECTURE] Historically, DAP Incoterms meant the transfer of risk—and the tax point—occurred at the customer's doorstep. This forced architects to implement heavy Proof of Delivery (VLPOD) workflows. Here is how you dismantle the old, heavy flow:

1. Deactivate POD Relevance: In standard customizing (TVPT), remove the POD relevance flag for your e-commerce item categories (e.g., TAN or ZTAN). Ensure the Customer Master Data (BP) is also cleared of the POD requirement.
2. Copy Control (VTFL): Adjust the delivery-to-billing copy control to release the billing index immediately upon Post Goods Issue (PGI).
3. The Result: You can safely trigger immediate, automated billing (VF01 / VF04) right after the warehouse processes movement type 601.

[TRENCH NOTE] This completely eliminates one of the biggest headaches in SD/EWM integration. Previously, your billing index was held hostage by external courier EDI statuses. If the EDI failed, the invoice was blocked, causing massive discrepancies in FI-CO month-end closing because the goods were gone, but the revenue wasn't recognized. By aligning the billing trigger with the PGI date, your supply chain and financial ledgers stay perfectly synchronized.

Want the full picture? This update is just one piece of our massive 2026 SAP Architecture Radar. We’ve compiled 17 critical changes across FI, SD, EWM, and TM that every Solution Architect must know this year. Drop your email below to unlock the full 2026 Radar report. [Tu formularz zapisu Ghost]