Starting from February and April 2026, most companies in Poland will be required to use the National e-Invoicing System (KSeF). This is a major change that will require entrepreneurs to reorganize processes related to invoicing, document flow, and communication with accounting offices. Implementing KSeF is not just about installing new software – it also involves procedures, authorizations, and responsibilities.
1. Establishing how documents will be transferred
Companies working with an external accounting office should define how accounting documents will be transferred:
- direct access – the company grants the accounting office access rights to view invoices in KSeF,
- file transfer – the company downloads invoices themselves and sends them electronically to the accountant.
It is important to remember that some documents will remain outside of KSeF, including invoices from foreign contractors, consumer invoices, and tickets recognized as invoices. Therefore, an alternative method of transferring them must be established (e.g., in paper form or as scans).
2. New rules for assigning costs and revenues
KSeF does not resolve the issue of substantive verification of purchase invoices. Companies will need to establish a method for passing on information about the type of costs and revenues, for example through dedicated IT systems that allow additional data to be linked to electronic documents.
One of the biggest practical challenges will be handling employee expenses such as business trips, office supplies, or fuel. Until now, employees typically received invoices directly (in paper or electronic form) and passed them on to accounting. With KSeF, all structured purchase invoices will go directly to the company’s KSeF account as one undifferentiated set – without any built-in filtering tools. This means employee-related invoices may easily be “lost” among other purchase invoices.
Moreover, employees will no longer receive invoices directly (in hand or by e-mail), and vendors will not be obliged to issue invoice visualizations for employees. As a result, companies will need to adjust their procedures so that accounting departments can properly identify and allocate employee-related expenses to the correct cost centers.
3. Designating a person responsible for sales Invoices
Each company should appoint a person responsible for issuing invoices and sending them to KSeF. It will also be necessary to use software integrated with the KSeF platform – otherwise, issued invoices will not reach the system, rendering the program ineffective.
4. Authentication and granting access rights
To use KSeF, an entrepreneur must complete the authentication process in the Ministry of Finance’s system. Once logged in, they will be able to:
- issue and receive e-invoices,
- grant access rights to employees or their accounting office.
Access rights can be granted in two ways:
- electronically – via the KSeF platform (ksef.mf.gov.pl),
- on paper – by submitting the ZAW-FA notification to the tax office (an option for entities unable to authenticate using a qualified electronic seal).
The entrepreneur may decide whether to grant access to individual employees or to the entire accounting office.
Summary
Implementing KSeF requires both adjustments to IT systems and the establishment of new organizational procedures. The key steps include:
- defining rules for document flow (including those outside KSeF),
- developing a method for assigning invoice details,
- appointing responsible persons,
- completing the authentication and authorization process.
The sooner entrepreneurs prepare for these changes, the smoother the transition to mandatory e-invoicing in 2026 will be.
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