You can't really use the GetDate() t-sql server side value.
However, what you could do, is in place of using linked table to the sql server table?
You could create a view and have this
SELECT *, GETDATE() as MyServerDate FROM tblInvoices.
Now, in your client side query, you have a column called MyServerDate.
And thus you could do this:
SELECT *, (DATE() - [MyServerDate] as MydueDate from MyView
Of course the other way would be to use a pass-though query, but they are read-only. So if the sql is only for a report, or some screen display, then you could consider using a 100% server side query. So, you create the query in Access, but set it as a PT query. As a result, the raw SQL syntax in that Access query you build will have to be t-sql sql, not access sql.