{"id":3224,"date":"2025-07-25T14:27:00","date_gmt":"2025-07-25T12:27:00","guid":{"rendered":"https:\/\/koda-advisory.pl\/pl\/?p=3224"},"modified":"2025-08-06T11:53:37","modified_gmt":"2025-08-06T09:53:37","slug":"wdrozenie-ksef-co-musza-wiedziec-przedsiebiorcy-przed-2026-r","status":"publish","type":"post","link":"https:\/\/koda-advisory.pl\/pl\/blog\/2025\/07\/25\/wdrozenie-ksef-co-musza-wiedziec-przedsiebiorcy-przed-2026-r\/","title":{"rendered":"Wdro\u017cenie KSeF \u2013 co musz\u0105 wiedzie\u0107 przedsi\u0119biorcy przed 2026 r."},"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><strong>Wdro\u017cenie KSeF \u2013 co musz\u0105 wiedzie\u0107 przedsi\u0119biorcy przed 2026 r<\/strong><\/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=\"2025-07-25T14:27:00+02:00\">\n\t\t25 lipca, 2025 2:27 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\/2025\/07\/sumup-IIcjlBm610M-unsplash-scaled.jpg\" class=\"wp-image-3234 is-cropped\" width=\"2560\" height=\"1920\" srcset=\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2025\/07\/sumup-IIcjlBm610M-unsplash-scaled.jpg 2560w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2025\/07\/sumup-IIcjlBm610M-unsplash-768x576.jpg 768w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2025\/07\/sumup-IIcjlBm610M-unsplash-1280x960.jpg 1280w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2025\/07\/sumup-IIcjlBm610M-unsplash-256x192.jpg 256w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2025\/07\/sumup-IIcjlBm610M-unsplash-1024x768.jpg 1024w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2025\/07\/sumup-IIcjlBm610M-unsplash-1536x1152.jpg 1536w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2025\/07\/sumup-IIcjlBm610M-unsplash-2048x1536.jpg 2048w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2025\/07\/sumup-IIcjlBm610M-unsplash-512x384.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=\"#wstep\" class=\"toc__link js-toc-link\">Wst\u0119p<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#istota\" class=\"toc__link js-toc-link\">Obowi\u0105zkowe KSeF<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#wyzwania\" class=\"toc__link js-toc-link\">Istotne elementy przy wdro\u017ceniu KSeF<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#reco\" class=\"toc__link js-toc-link\">Przygotowania do wdro\u017cenia<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#pomoc\" class=\"toc__link js-toc-link\">W czym mo\u017cemy pom\u00f3c? <\/a><\/li>\n<\/ul><\/nav>\n<\/div>\n<\/div>\n\n\n\n<div class=\"post-content__main container\">\n<p id=\"wstep\" class=\"text is-style-lead\"><strong>Krajowy System e-Faktur (KSeF) staje si\u0119 rzeczywisto\u015bci\u0105. Nowelizacja ustawy o VAT zak\u0142ada, \u017ce obowi\u0105zek korzystania z KSeF zacznie obowi\u0105zywa\u0107 od 1 lutego 2026 r. dla du\u017cych firm, a od 1 kwietnia 2026 r. dla pozosta\u0142ych podatnik\u00f3w. Dla mikroprzedsi\u0119biorc\u00f3w przewidziano dodatkowy czas \u2013 do 1 stycznia 2027 r. Cho\u0107 wydaje si\u0119, \u017ce czasu jest jeszcze sporo, z przygotowaniami i wdro\u017ceniem system\u00f3w i procedur nie mo\u017cna zwleka\u0107.<\/strong><\/p>\n\n\n\n<h2 id=\"istota\" class=\"heading h-24\"><strong>Obowi\u0105zkowe KSeF<\/strong><\/h2>\n\n\n\n<p>Przepisy przewiduj\u0105 trzy terminy wej\u015bcia w \u017cycie obowi\u0105zkowego fakturowania w KSeF:<\/p>\n\n\n\n<ul class=\"list\">\n<li class=\"list-item\"><span class=\"text\"><strong>1 lutego 2026 r.<\/strong> \u2013 dla du\u017cych firm (obr\u00f3t powy\u017cej 200 mln z\u0142 brutto w 2024 r.),<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\"><strong>1 kwietnia 2026 r.<\/strong> \u2013 dla pozosta\u0142ych przedsi\u0119biorc\u00f3w,<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\"><strong>1 stycznia 2027 r.<\/strong> \u2013 dla mikroprzedsi\u0119biorc\u00f3w (obr\u00f3t do 10 tys. z\u0142 miesi\u0119cznie).<\/span><\/li>\n<\/ul>\n\n\n\n<p>Niezale\u017cnie od tego, <strong>odbi\u00f3r faktur zakupowych w KSeF b\u0119dzie obowi\u0105zkowy dla wszystkich ju\u017c od 1 lutego 2026 r.<\/strong> To oznacza, \u017ce nawet ma\u0142e firmy, kt\u00f3re same b\u0119d\u0105 wystawia\u0142y faktury w KSeF dopiero od kwietnia, musz\u0105 by\u0107 gotowe do ich odbierania dwa miesi\u0105ce wcze\u015bniej.<\/p>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"wyzwania\" class=\"heading h-24\"><strong>Istotne elementy przy wdro\u017ceniu KSeF<\/strong><\/h2>\n\n\n\n<p class=\"has-16-font-size\"><strong>1.<strong> Brak okresu przej\u015bciowego dla faktur zakupowych<\/strong><\/strong><\/p>\n\n\n\n<p class=\"text\">Ka\u017cdy podatnik VAT (czynny lub zwolniony) maj\u0105cy NIP musi odbiera\u0107 faktury w KSeF od lutego 2026 r. Oznacza to konieczno\u015b\u0107 r\u00f3wnoleg\u0142ego zarz\u0105dzania dwoma kana\u0142ami odbioru faktur \u2013 tradycyjnym i elektronicznym.<\/p>\n\n\n\n<p><strong>2.<strong> Tryb offline i data otrzymania faktury<\/strong><\/strong><\/p>\n\n\n\n<p>W przypadku awarii systemu i wystawienia faktury \u201eoffline\u201d, za moment jej otrzymania uznaje si\u0119 dat\u0119 nadania numeru KSeF-ID. Dopiero wtedy mo\u017cliwe b\u0119dzie odliczenie VAT \u2013 nawet je\u015bli faktura trafi\u0142a wcze\u015bniej e-mailem.<\/p>\n\n\n\n<p><strong>3. Koniec not koryguj\u0105cych<\/strong><\/p>\n\n\n\n<p>Po wdro\u017ceniu KSeF nie b\u0119dzie mo\u017cliwo\u015bci wystawiania not koryguj\u0105cych. Wszelkie poprawki musz\u0105 by\u0107 wprowadzone przez wystawc\u0119 faktury \u2013 to oznacza konieczno\u015b\u0107 wyznaczenia os\u00f3b odpowiedzialnych za kontakt z dostawcami i przygotowania nowych procedur.<\/p>\n\n\n\n<p><strong>4.<strong> Ograniczenia dotycz\u0105ce za\u0142\u0105cznik\u00f3w<\/strong><\/strong><\/p>\n\n\n\n<p>System nie pozwoli na przesy\u0142anie za\u0142\u0105cznik\u00f3w typu: protoko\u0142y odbioru, kosztorysy czy harmonogramy prac. Wymusi to zorganizowanie nowego obiegu dokument\u00f3w poza KSeF \u2013 np. e-mailem czy przez platformy B2B.<\/p>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<a href=\"\/\/koda-advisory.pl\/pl\/blog\/2025\/04\/29\/zalaczniki-do-faktur-w-ksef-rewolucja-z-ograniczeniami\/\" class=\"link\" target=\"_self\" rel=\"noopener noreferrer\"><span class=\"link__text\">Za\u0142\u0105czniki do faktur w KSeF \u2013 rewolucja z ograniczeniami<\/span><span class=\"link__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><\/a>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<p><strong>5. <strong>Wydatki pracownicze i dane na fakturach<\/strong><\/strong><\/p>\n\n\n\n<p>Nowa struktura FA(3) pozwala wskaza\u0107 pracownika jako podmiot trzeci na fakturze \u2013 co u\u0142atwia rozliczenie wydatk\u00f3w. Nie ka\u017cda firma b\u0119dzie jednak z tej funkcji korzysta\u0107. Warto zatem przewidzie\u0107 alternatywne sposoby dokumentowania wydatk\u00f3w s\u0142u\u017cbowych.<\/p>\n\n\n\n<p class=\"text\"><strong>6. <strong>Wizualizacja faktur i kody QR<\/strong><\/strong><\/p>\n\n\n\n<p class=\"has-16-font-size\">Faktury przekazywane na zewn\u0105trz (np. do kontrahent\u00f3w lub urz\u0119d\u00f3w) musz\u0105 by\u0107 opatrzone kodem QR. Taki wym\u00f3g nie dotyczy faktur do u\u017cytku wewn\u0119trznego, ale firmy musz\u0105 zadba\u0107, by nie trafi\u0142y one poza organizacj\u0119.<\/p>\n\n\n\n<p>Przy wdro\u017ceniu KSeF nale\u017cy pami\u0119ta\u0107, \u017ce:<\/p>\n\n\n\n<ul class=\"list\">\n<li class=\"list-item\"><span class=\"text\"><strong>za\u0142\u0105czniki do faktur w KSeF b\u0119d\u0105 ograniczone<\/strong> do danych wskazanych w schemie logicznej. Umieszczenie innych danych (np. marketingowych) mo\u017ce skutkowa\u0107 cofni\u0119ciem zgody na przesy\u0142anie za\u0142\u0105cznik\u00f3w w systemie;<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\"><strong>data wystawienia faktury<\/strong> w trybie offline to dzie\u0144 jej wystawienia w systemie podatnika \u2013 nawet je\u015bli do KSeF trafi dzie\u0144 p\u00f3\u017aniej. Niezachowanie terminu grozi sankcjami;<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\"><strong>faktura wystawiona niezgodnie z KSeF<\/strong> (np. w PDF) nadal mo\u017ce dawa\u0107 prawo do odliczenia VAT \u2013 pod warunkiem spe\u0142nienia innych przes\u0142anek. Warto jednak rozwa\u017cy\u0107 wyst\u0105pienie o interpretacj\u0119 indywidualn\u0105, by zabezpieczy\u0107 swoje stanowisko.<\/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<h3 id=\"reco\" class=\"heading h-24\"><strong>Przygotowania do wdro\u017cenia<\/strong><\/h3>\n\n\n\n<p>KSeF to nie tylko zmiana systemu fakturowania \u2013 to zmiana proces\u00f3w w ca\u0142ej firmie. Dotyka nie tylko ksi\u0119gowo\u015bci, ale r\u00f3wnie\u017c dzia\u0142\u00f3w zakup\u00f3w, sprzeda\u017cy, IT, administracji, a tak\u017ce relacji z kontrahentami. Warto zatem:<\/p>\n\n\n\n<ul class=\"list\">\n<li class=\"list-item\"><span class=\"text\">przeanalizowa\u0107 obecne procedury fakturowania i obiegu dokument\u00f3w,<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">ustali\u0107, kt\u00f3re dane musz\u0105 znale\u017a\u0107 si\u0119 na fakturach i gdzie b\u0119d\u0105 przekazywane pozosta\u0142e informacje,<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">przeszkoli\u0107 pracownik\u00f3w,<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">przetestowa\u0107 integracj\u0119 z systemem KSeF w \u015brodowisku testowym.<\/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=\"pomoc\" class=\"heading h-24\">W czym mo\u017cemy pom\u00f3c?<\/h2>\n\n\n\n<p>Zapraszamy do kontaktu. Jeste\u015bmy po to, \u017ceby u\u0142atwia\u0107 prowadzenie Twojej dzia\u0142alno\u015bci.<\/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=\"contact-us\" class=\"cta__button button\" target=\"_self\" rel=\"noopener noreferrer\"><span class=\"button__text\">Skontaktuj si\u0119 z nami<\/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\" src=\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/07\/911065-1.jpg\" class=\"cta__background image wp-image-655\" width=\"588\" height=\"320\" 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