National e-Invoicing System – KSeF. Key points.

The moment that every business has been slowly anticipating has come. “Online” invoices are a standard, not just an option. The National e-Invoicing System (KSeF) has become an integral part of the Polish tax system.

What is ,,KSeF”?

More specifically and succinctly, it’s about the Ministry of Finance’s ICT system that makes possible:

• issuing,
  
• receiving,
  
• storing invoices in a single, structured form – no PDFs or “regular” paper invoices.

KSeF is primarily intended to make invoices registered in one central system of the Ministry of Finance. If the accounting software is integrated with it, sending and receiving invoices can happen automatically.

KSeF implementation schedule

Everything is done in stages, depending on the scale of turnover and the form of business:

• as of February 1, 2026 – an obligation for large entrepreneurs (sales > 200 000 000 PLN per year),
  
• as of April 1, 2026 – for other entrepreneurs, including VAT-exempt companies,
  
• as of January 1, 2027 – micro-entrepreneurs (sales ≤10 000 PLN per month).

In order to receive invoices from companies covered by KSeF (e.g. large early contractors), you need to have active access to KSeF and the appropriate permissions anyway. Even if your company formally enters the system later, you need access to KSeF to receive invoices from certain contractors.

It means, that the obligation to authorize and use KSeF from February 1 was for everyone. Because we all use the services of large companies (electricity, telephone, leasing, etc.).

What do such changes mean?

The introduction of KSeF is not just a change of document format from PDF to XML. It is, above all, a new logic of documentation workflow:

1. Issue date: The date of issuance of an invoice is considered to be the day it is uploaded to the KSeF system, not the moment it is prepared in the software.
   
2. No need for archiving: Documents are stored in a central repository for 10 years, eliminating the need to maintain paper archives.
   
3. Unification of standards: All B2B invoices are structured identically, making it easier to automate accounting processes.

How much does KSEF cost?

KSeF itself is free of charge. What may cost, however, is no longer KSeF itself, but things “next door”. For example, integrated softwares, accounting services or qualified signatures.

For whom is KSEF mandatory?

Almost for all business entities with a Polish NIP number. Only companies with a Polish NIP number are exempt from the obligation to issue invoices in KSeF, which:

• do not have a headquarter or a permanent place of business in the territory of Poland,
  
• do not have a headquarter in Poland, but have a fixed place of business in Poland, but this fixed place of business is not participating in the supply of goods or provision of services for which the invoice is issued.

In the vast majority of cases, these are foreign companies only VAT registered in Poland. These companies are not required to issue invoices in KSeF, which means that entering the Polish market does not necessarily involve embracing KSeF. Learn more about registering a foreign company for VAT in our other article.

What are we excluding from the KSEF?

• consumer invoices (so-called B2C),
  
• tickets that are considered invoices including receipts on toll highways,
  
• provision of passenger transportation services over any distance,
  
• provision of air traffic control and surveillance services,
  
• provision of services exempt from value added tax on the basis of Article 43(1)(7) and 37-41 of the VAT Act,
  
• invoices issued under OSS and IOSS.

Does KSeF apply to foreign invoices?

If you issue an invoice for a company from abroad, you still need to issue it in KSeF. Since the foreign contractor does not use this system, you have to provide them PDF or other format invoice.

Purchase invoices received from foreign companies (e.g., imports of goods, Google/Meta subscriptions) do not go through KSeF. They are booked under existing rules.

How does the KSEF process work (in practice)?

The system allows you to issue invoices in XML format (the so-called structured invoice), and the process is as follows:

1. The entrepreneur issues the invoice in their invoicing software.
   
2. The software sends the document to KSeF.
   
3. The system verifies compliance with the logical structure (schema) and assigns a unique identification number.
   
4. The issuer receives an Official Certificate of Receipt (UPO).

The invoice is automatically available to the contractor (recipient).

What should you have prepared?

To issue an invoice according to the new rules, you need in short:

– invoicing software integrated with KSeF,

– authorization of access to the system,

– correctly assigned permissions (employees or accounting company).

Logging in and permissions in KSeF: What do you need to know?

KSeF is based on precise granting of access. Without proper authorization, you will not issue an invoice, even with the best invoicing software.

A sole proprietor (JDG) has full privileges in KSeF by default to operate on his account. They can also log into KSeF right away, without any additional paperwork. Further, they can grant permissions to other individuals or companies. For example, such as those who are to issue invoices under self-invoicing on the buyer’s side.

In the case of companies and other legal entities, it is necessary to submit a ZAW-FA form to the tax office. It designates an administrator (an individual) for the company. They will have full authority, through which they will grant authority to further individuals or companies.

Logging into KSeF is done through the official government website. Depending on whether you are logging in as an individual or a company, you can log in to KSeF using:

• Individuals: trusted profile, qualified electronic signature (containing PESEL or without PESEL after submitting a ZAW-FA with a “fingerprint” which is a unique code for a qualified signature), ID e-card.
  
• Companies (legal entity, once authorized): qualified electronic signature (containing the company’s NIP number) or qualified electronic seal.

It is worth noting here that the first login must always be done as an individual. After that, you can give permissions to a company that can log in as a company to your account.

Accounting support in ,,hot KSeF era”

Finally, remember that implementing the National e-Invoicing System does not have to be a challenge for you. As an accounting company that has been operating digitally for years, we ensure a safe and efficient transition through the digitalisation process step by step. Our speciality is supporting foreigners – we effectively break down language barriers and explain the complexities of the Polish tax system.

We will take the burden of paperwork off your shoulders, offering full support, from authorization in KSeF, to providing you with an invoicing program integrated with KSeF, to full implementation in invoicing in KSeF, so that you can invoice 100% correctly. Of course, you don’t have to worry about standard accounting and tax issues when working with us.

However, we believe that modern business is more than that. That’s why our support goes beyond accounting. Through our additional services, we help you optimize your finances, we take care of your security through insurance and for entrepreneurs in need of a business address we offer a convenient virtual office. If you felt that “something is missing” this may be a good lead!

Contact us and choose the ideal range of services for your company. Together we will take care of your business in Poland. In a package is always better (and cheaper)!