{"id":3011,"date":"2025-04-29T16:00:00","date_gmt":"2025-04-29T14:00:00","guid":{"rendered":"https:\/\/koda-advisory.pl\/pl\/?p=3011"},"modified":"2025-04-30T10:58:11","modified_gmt":"2025-04-30T08:58:11","slug":"zalaczniki-do-faktur-w-ksef-rewolucja-z-ograniczeniami","status":"publish","type":"post","link":"https:\/\/koda-advisory.pl\/pl\/blog\/2025\/04\/29\/zalaczniki-do-faktur-w-ksef-rewolucja-z-ograniczeniami\/","title":{"rendered":"Za\u0142\u0105czniki do faktur w KSeF \u2013 rewolucja z ograniczeniami"},"content":{"rendered":"\n<section class=\"post-header section max-w-full\">\n<div class=\"post-header__inner-container inner-container is-root-container\">\n<div class=\"post-terms taxonomy-category\">\n\t<span class=\"screen-reader-text\">\n\t\tPost terms:\t<\/span>\n\t<ul class=\"post-terms__list\">\n\t\t\t\t\t<li class=\"post-terms__list-item\">\n\t\t\t\t<a href=\"https:\/\/koda-advisory.pl\/pl\/blog\/category\/alert\/\" class=\"post-term\">Alert<\/a>\n\t\t\t<\/li>\n\t\t\t\t\t<li class=\"post-terms__list-item\">\n\t\t\t\t<a href=\"https:\/\/koda-advisory.pl\/pl\/blog\/category\/podatki-ksiegowosc\/\" class=\"post-term\">Podatki &amp; Ksi\u0119gowo\u015b\u0107<\/a>\n\t\t\t<\/li>\n\t\t\t<\/ul>\n<\/div>\n\n\n\n<h1 class=\"post-header__title heading max-w-wide txt-center\"><strong>Za\u0142\u0105czniki do faktur w KSeF \u2013 rewolucja z ograniczeniami<\/strong><\/h1>\n\n\n\n<div class=\"post-date\">\n\t<span class=\"screen-reader-text\">\n\t\tPublished on:\t<\/span>\n\t<time class=\"post-date__published\" datetime=\"2025-04-29T16:00:00+02:00\">\n\t\t29 kwietnia, 2025 4:00 pm\t<\/time>\n<\/div>\n<\/div>\n<\/section>\n\n\n\n<section class=\"post-content section max-w-full\">\n<div class=\"post-content__inner-container inner-container is-root-container\">\n<figure class=\"post-content__image image max-w-wide\"><div class=\"inner-container r-2:1\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/03\/domenico-loia-EhTcC9sYXsw-unsplash-scaled.jpg\" alt=\"Za\u0142\u0105czniki do faktur w KSeF\" class=\"wp-image-2062 is-cropped\" width=\"2560\" height=\"1707\" srcset=\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/03\/domenico-loia-EhTcC9sYXsw-unsplash-scaled.jpg 2560w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/03\/domenico-loia-EhTcC9sYXsw-unsplash-768x512.jpg 768w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/03\/domenico-loia-EhTcC9sYXsw-unsplash-1280x853.jpg 1280w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/03\/domenico-loia-EhTcC9sYXsw-unsplash-256x171.jpg 256w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/03\/domenico-loia-EhTcC9sYXsw-unsplash-1024x683.jpg 1024w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/03\/domenico-loia-EhTcC9sYXsw-unsplash-1536x1024.jpg 1536w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/03\/domenico-loia-EhTcC9sYXsw-unsplash-2048x1365.jpg 2048w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/03\/domenico-loia-EhTcC9sYXsw-unsplash-512x341.jpg 512w\" sizes=\"auto, (max-width: 2560px) 100vw, 2560px\" \/><\/div><\/figure>\n\n\n\n<div class=\"post-content__sidebar container\">\n<div class=\"post-content__sidebar-content container\">\n<nav class=\"toc\"><ul class=\"toc__list\">\n<li class=\"toc__list-item\"><a href=\"#wst\u0119p\" class=\"toc__link js-toc-link\">Wst\u0119p<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#podstawa\" class=\"toc__link js-toc-link\">Dla kogo za\u0142\u0105czniki?<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#wolne\" class=\"toc__link js-toc-link\">Jak to b\u0119dzie dzia\u0142a\u0107?<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#dzie\u0144\" class=\"toc__link js-toc-link\">Ograniczenia &#8211; czego nie mo\u017cna do\u0142\u0105czy\u0107?<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#wolny\" class=\"toc__link js-toc-link\">Co to oznacza dla firm?<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#podsumowanie\" class=\"toc__link js-toc-link\">Podsumowanie <\/a><\/li>\n<\/ul><\/nav>\n<\/div>\n<\/div>\n\n\n\n<div class=\"post-content__main container\">\n<p id=\"wst\u0119p\" class=\"text is-style-lead max-w-extra-wide\"><strong>Wraz z planowanym wdro\u017ceniem obowi\u0105zkowego Krajowego Systemu e-Faktur (KSeF) od 2026 roku, Ministerstwo Finans\u00f3w zapowiedzia\u0142o d\u0142ugo wyczekiwan\u0105 funkcjonalno\u015b\u0107 \u2013 mo\u017cliwo\u015b\u0107 przesy\u0142ania do KSeF faktur z za\u0142\u0105cznikami. Cho\u0107 na pierwszy rzut oka brzmi to jak dobra wiadomo\u015b\u0107 dla wielu przedsi\u0119biorc\u00f3w, to rzeczywisto\u015b\u0107 jest bardziej z\u0142o\u017cona.<\/strong><\/p>\n\n\n\n<h2 id=\"podstawa\" class=\"heading h-24\"><strong>Dla kogo za\u0142\u0105czniki?<\/strong><\/h2>\n\n\n\n<p>Cho\u0107 formalnie nowa funkcjonalno\u015b\u0107 ma by\u0107 dost\u0119pna dla wszystkich podatnik\u00f3w, projekt zosta\u0142 zaprojektowany g\u0142\u00f3wnie z my\u015bl\u0105 o przedsi\u0119biorcach z bran\u017cy:<\/p>\n\n\n\n<ul class=\"list\">\n<li class=\"list-item\"><span class=\"text\">energetycznej,<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">paliwowej,<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">gazowej,<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">telekomunikacyjnej.<\/span><\/li>\n<\/ul>\n\n\n\n<p class=\"text\">To w\u0142a\u015bnie oni najcz\u0119\u015bciej przesy\u0142aj\u0105 wraz z faktur\u0105 szczeg\u00f3\u0142owe zestawienia, np. zu\u017cycia medi\u00f3w wed\u0142ug punkt\u00f3w poboru, ilo\u015bci sprzedanego paliwa czy rozlicze\u0144 abonamentowych. Dla takich zastosowa\u0144 przewidziano mo\u017cliwo\u015b\u0107 do\u0142\u0105czenia <strong>ustrukturyzowanego za\u0142\u0105cznika<\/strong>, stanowi\u0105cego integraln\u0105 cz\u0119\u015b\u0107 e-faktury.<\/p>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"wolne\" class=\"heading h-24\"><strong><strong>Jak to b\u0119dzie dzia\u0142a\u0107?<\/strong><\/strong><\/h2>\n\n\n\n<ul class=\"list\">\n<li class=\"list-item\"><span class=\"text\">aby korzysta\u0107 z funkcji za\u0142\u0105cznika, podatnik <strong>musi wcze\u015bniej zg\u0142osi\u0107 taki zamiar<\/strong> w e-Urz\u0119dzie Skarbowym,<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">funkcjonalno\u015b\u0107 b\u0119dzie dost\u0119pna <strong>od 1 stycznia 2026 r.<\/strong> \u2013 wtedy te\u017c mo\u017cliwe b\u0119dzie sk\u0142adanie zg\u0142osze\u0144,<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">dane w za\u0142\u0105czniku b\u0119d\u0105 mia\u0142y <strong>form\u0119 ustrukturyzowan\u0105<\/strong>, w postaci blok\u00f3w danych i tabel z opisami,<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">struktura FA(3) zostanie rozbudowana o nowy, <strong>fakultatywny w\u0119ze\u0142 \u201eZa\u0142\u0105cznik\u201d<\/strong>,<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">tre\u015b\u0107 za\u0142\u0105cznika b\u0119dzie <strong>elastyczna i uniwersalna<\/strong>, ale tylko w okre\u015blonych ramach logicznych przewidzianych dla systemu.<\/span><\/li>\n<\/ul>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"dzie\u0144\" class=\"heading h-24\"><strong>Ograniczenia \u2013 czego nie mo\u017cna do\u0142\u0105czy\u0107?<\/strong><\/h2>\n\n\n\n<p>Niestety, wprowadzenie za\u0142\u0105cznik\u00f3w do KSeF nie rozwi\u0105zuje wszystkich problem\u00f3w. Przedsi\u0119biorcy z bran\u017c takich jak budownictwo, us\u0142ugi B2B czy consulting nie b\u0119d\u0105 mogli do\u0142\u0105czy\u0107 do e-faktury:<\/p>\n\n\n\n<ul class=\"list\">\n<li class=\"list-item\"><span class=\"text\">harmonogram\u00f3w prac,<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">kosztorys\u00f3w,<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">protoko\u0142\u00f3w odbioru,<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">specyfikacji wykonanych rob\u00f3t.<\/span><\/li>\n<\/ul>\n\n\n\n<p class=\"text\">Takie dokumenty \u2013 cz\u0119sto kluczowe dla zrozumienia i weryfikacji faktury \u2013 b\u0119d\u0105 musia\u0142y by\u0107 przesy\u0142ane <strong>poza systemem<\/strong>, np. drog\u0105 mailow\u0105, razem z wizualizacj\u0105 e-faktury z KSeF.<\/p>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"wolny\" class=\"heading h-24\"><strong>Co to oznacza dla firm?<\/strong><\/h2>\n\n\n\n<p>W praktyce oznacza to konieczno\u015b\u0107 <strong>utrzymania podw\u00f3jnego obiegu dokument\u00f3w<\/strong>: technicznie i prawnie \u2013 faktura musi trafi\u0107 do KSeF, a biznesowo \u2013 niezb\u0119dna b\u0119dzie r\u00f3wnoleg\u0142a wysy\u0142ka dodatkowych materia\u0142\u00f3w do kontrahenta. Dla wielu firm mo\u017ce to oznacza\u0107:<\/p>\n\n\n\n<ul class=\"list\">\n<li class=\"list-item\"><span class=\"text\">konieczno\u015b\u0107 dostosowania proces\u00f3w ksi\u0119gowych i obiegu dokument\u00f3w,<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">inwestycj\u0119 w komercyjne systemy fakturowania (bezp\u0142atna aplikacja MF nie wspiera za\u0142\u0105cznik\u00f3w),<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">dodatkow\u0105 komunikacj\u0119 z kontrahentami, by zapewni\u0107 im komplet informacji.<\/span><\/li>\n<\/ul>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"podsumowanie\" class=\"heading h-24\"><strong>Podsumowanie<\/strong><\/h2>\n\n\n\n<p>Mo\u017cliwo\u015b\u0107 dodawania za\u0142\u0105cznik\u00f3w do e-faktur w KSeF to krok w dobr\u0105 stron\u0119, ale z istotnymi ograniczeniami. System KSeF nie stanie si\u0119 jeszcze uniwersalnym kana\u0142em komunikacji biznesowej. Przedsi\u0119biorcy ju\u017c teraz powinni przeanalizowa\u0107 swoje procesy i ustali\u0107, kt\u00f3re dokumenty b\u0119d\u0105 mogli przesy\u0142a\u0107 przez KSeF, a kt\u00f3re nadal b\u0119d\u0105 musia\u0142y \u201echodzi\u0107\u201d e-mailem.<\/p>\n\n\n\n<div class=\"cta container\">\n<p id=\"\" class=\"cta__text text\">Making business easier.<\/p>\n\n\n\n<div class=\"cta__buttons buttons gap-8\">\n<a href=\"https:\/\/koda-advisory.pl\/pl\/services\/\" class=\"cta__button button\" target=\"_blank\" rel=\"noopener noreferrer\"><span class=\"button__text\">us\u0142ugi<\/span><span class=\"button__icon\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"11\" height=\"9\" viewBox=\"0 0 11 9\">\n\t<path d=\"M6.20299 0L5.35452 0.795937L8.70343 3.9375H0V5.0625H8.70343L5.35452 8.20406L6.20299 9L11 4.5L6.20299 0Z\" \/>\n<\/svg><\/span><span class=\"button__bg\"><\/span><\/a>\n<\/div>\n\n\n\n<img loading=\"lazy\" decoding=\"async\" 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