National
e-Invoice System (KSeF)
KSeF – the National e-Invoice System – is a mandatory tool of the Ministry of Finance for issuing, receiving, and archiving electronic invoices. Its introduction aims to standardize document flow, increase transaction security, and streamline tax settlements.
KSeF – czyli Krajowy System e-Faktur
– a mandatory tool of the Ministry of Finance for issuing, receiving, and archiving electronic invoices. Its introduction aims to standardize document flow, increase transaction security, and streamline tax settlements.
All active and exempt VAT taxpayers,
Entrepreneurs conducting sole proprietorships,
Commercial law companies,
Foreign entities with tax obligations in Poland.
All invoices will be issued and transmitted through the Ministry of Finance System.
Entrepreneurs will gain a single, secure method of storing and receiving invoices.
Electronic invoices will be available to contractors in real time.
The waiting time for standard VAT refund will be reduced to 40 days.
Schedule
for mandatory KSeF
– obligation for large companies (sales exceeding PLN 200 million in 2024).
– obligation for other entrepreneurs.
– deferral for digitally excluded micro-entrepreneurs.
Key changes and KSeF rules
Invoices exclusively in electronic form: two invoice sending modes: online (directly transmitted to the system) and offline24 (with subsequent transmission to KSeF) – in situations where there is no internet or field work, transmitted no later than the next business day.
No need to store paper and electronic invoices in your own archive – KSeF will store them for 10 years,
The recipient will receive the invoice in the system immediately after its approval,
Elimination of formal errors through invoice standardization
Ability to attach files to invoices
(up to 3 MB) – requires consent from the Head of the National Revenue Administration.
New certificates and authentication methods – electronic signature, Trusted Profile, electronic seal.
Fiscal receipts with NIP until July 31, 2026 treated as simplified invoices up to PLN 450, may be used outside the KSeF system
Transitional period in 2026 – no penalties for errors in system implementation.
From 2027, possible sanctions for non-compliance with obligations.
How to access KSeF?
have a qualified electronic signature, ePUAP Trusted Profile, or electronic seal,
submit an application for authorization to use KSeF (on form ZAW-FA),
designate persons who will be authorized to issue and receive invoices in the system.
What documents need to be submitted?
Form ZAW-FA – registration of entities and persons authorized to use KSeF,
Documents confirming the identity of the authorized person (e.g., NIP, PESEL, identification data),
In the case of companies – resolution or power of attorney to designate responsible persons.
What you need to prepare for
Check whether your accounting/invoicing systems are or will be compatible with KSeF (whether the software provider plans integration, API, etc.),
Ensure authentication tools (e.g., electronic signature, electronic seal, Trusted Profile),
Train employees responsible for invoicing - technical issues, new format, offline procedures, etc.,
Establish internal procedures: who issues, who verifies, who sends, how to proceed in case of offline mode or failure, how to archive documents, how to receive invoices received through KSeF.,
Ensure that it will be possible to receive invoices from contractors also through KSeF after the obligations come into effect – i.e., have access, account/permissions, etc.
If you are a micro-entrepreneur, check whether you meet the criteria of "digitally excluded" – deferrals may apply to you.
Our accounting office is ready
We want to assure you – we are fully prepared for the changes.
In our work, we use modern systems Saldeo and Enova365, which are adapted to handle KSeF. This allows us to provide our clients with efficient and secure accounting services after the implementation of the new regulations.
KSeF ZONE
at Business Mind
-
Full integration with Saldeo and Enova365 accounting systems -
Automatic issuing and receiving of e-invoices
-
Elimination of formal and human errors
-
Streamlined settlements and increased transaction security
-
Secure storage of invoices for 10 years
-
VAT refund reduced to 40 days
Contact us
We will be happy to answer your questions and concerns.
