{"id":3237,"date":"2025-07-28T15:54:00","date_gmt":"2025-07-28T13:54:00","guid":{"rendered":"https:\/\/koda-advisory.pl\/pl\/?p=3237"},"modified":"2025-08-06T11:53:54","modified_gmt":"2025-08-06T09:53:54","slug":"tryby-wystawiania-faktur-w-ksef-co-musisz-wiedziec-przed-1-lutego-2026-r","status":"publish","type":"post","link":"https:\/\/koda-advisory.pl\/pl\/blog\/2025\/07\/28\/tryby-wystawiania-faktur-w-ksef-co-musisz-wiedziec-przed-1-lutego-2026-r\/","title":{"rendered":"Tryby wystawiania faktur w KSeF \u2013 co musisz wiedzie\u0107 przed 1 lutego 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><strong>Tryby wystawiania faktur w KSeF \u2013 co musisz wiedzie\u0107 przed 1 lutego 2026 r.<\/strong><\/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=\"2025-07-28T15:54:00+02:00\">\n\t\t28 lipca, 2025 3:54 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-I5KBHUqeLJQ-unsplash-scaled.jpg\" class=\"wp-image-3253 is-cropped\" width=\"2560\" height=\"1707\" srcset=\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2025\/07\/sumup-I5KBHUqeLJQ-unsplash-scaled.jpg 2560w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2025\/07\/sumup-I5KBHUqeLJQ-unsplash-768x512.jpg 768w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2025\/07\/sumup-I5KBHUqeLJQ-unsplash-1280x853.jpg 1280w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2025\/07\/sumup-I5KBHUqeLJQ-unsplash-256x171.jpg 256w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2025\/07\/sumup-I5KBHUqeLJQ-unsplash-1024x683.jpg 1024w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2025\/07\/sumup-I5KBHUqeLJQ-unsplash-1536x1024.jpg 1536w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2025\/07\/sumup-I5KBHUqeLJQ-unsplash-2048x1365.jpg 2048w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2025\/07\/sumup-I5KBHUqeLJQ-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=\"#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\">Tryb podstawowy: online<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#wyzwania\" class=\"toc__link js-toc-link\">Tryb offline24<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#offline\" class=\"toc__link js-toc-link\">Tryb offline z powodu niedost\u0119pno\u015bci systemu<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#tryb\" class=\"toc__link js-toc-link\">Tryb awaryjny<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#awaria\" class=\"toc__link js-toc-link\">Tryb awarii ca\u0142kowitej<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#faktury\" class=\"toc__link js-toc-link\">Faktury koryguj\u0105ce<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#podsumowanie\" class=\"toc__link js-toc-link\">Podsumowanie<\/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>Ju\u017c od 1 lutego 2026 r. obowi\u0105zkowe stanie si\u0119 korzystanie z Krajowego Systemu e-Faktur (KSeF) dla zdecydowanej wi\u0119kszo\u015bci podatnik\u00f3w VAT. W praktyce oznacza to, \u017ce wi\u0119kszo\u015b\u0107 faktur b\u0119dzie musia\u0142a zosta\u0107 wystawiona i przes\u0142ana za po\u015brednictwem KSeF. Warto jednak wiedzie\u0107, \u017ce ustawa przewiduje kilka <em>tryb\u00f3w wystawiania faktur<\/em>, zale\u017cnych od okoliczno\u015bci technicznych i prawnych. Czym si\u0119 r\u00f3\u017cni\u0105? Kiedy i kt\u00f3ry tryb mo\u017cna zastosowa\u0107?<\/strong><\/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\/07\/25\/wdrozenie-ksef-co-musza-wiedziec-przedsiebiorcy-przed-2026-rokiem\/\" class=\"link\" target=\"_blank\" rel=\"noopener noreferrer\"><span class=\"link__text\">Wdro\u017cenie KSeF \u2013 co musz\u0105 wiedzie\u0107 przedsi\u0119biorcy przed 2026 r.<\/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<h2 id=\"istota\" class=\"heading h-24\"><strong>Tryb podstawowy: online<\/strong><\/h2>\n\n\n\n<p>To standardowy i najcz\u0119\u015bciej stosowany tryb fakturowania.<br><br>Faktura jest tworzona w systemie ksi\u0119gowym podatnika i od razu przesy\u0142ana do KSeF. Za dat\u0119 wystawienia uznaje si\u0119:<\/p>\n\n\n\n<ul class=\"list\">\n<li class=\"list-item\"><span class=\"text\"><strong>dat\u0119 przes\u0142ania do KSeF<\/strong>, gdy jest zgodna z dat\u0105 na fakturze,<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\"><strong>dat\u0119 widniej\u0105c\u0105 na fakturze<\/strong> (pole P_1), nawet je\u015bli faktura zostanie przes\u0142ana p\u00f3\u017aniej \u2014 ale uwaga: mo\u017ce to nie\u015b\u0107 ryzyko sankcji, je\u015bli faktura zostanie potraktowana jako \u201eoffline\u201d bez zachowania terminu wysy\u0142ki.<\/span><\/li>\n<\/ul>\n\n\n\n<p>Faktur\u0119 wystawion\u0105 w trybie online:<\/p>\n\n\n\n<ul class=\"list\">\n<li class=\"list-item\"><span class=\"text\"><strong>dla podatnik\u00f3w krajowych z NIP<\/strong> przekazuje si\u0119 wy\u0142\u0105cznie przez KSeF,<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\"><strong>dla podmiot\u00f3w zagranicznych, konsument\u00f3w i nabywc\u00f3w bez NIP<\/strong> mo\u017cna przekaza\u0107 w spos\u00f3b uzgodniony, np. e-mailem.<\/span><\/li>\n<\/ul>\n\n\n\n<h2 id=\"wyzwania\" class=\"heading h-24\"><strong>Tryb offline24<\/strong><\/h2>\n\n\n\n<p class=\"has-16-font-size\">Ten tryb przewidziano dla sytuacji, gdy wyst\u0105pi\u0105 tymczasowe problemy z przes\u0142aniem faktury do KSeF (np. brak Internetu, sprzeda\u017c \u201ew terenie\u201d).<\/p>\n\n\n\n<p>Zasady:<\/p>\n\n\n\n<ul class=\"list\">\n<li class=\"list-item\"><span class=\"text\">faktura musi mie\u0107 struktur\u0119 FA(3),<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\"><strong>mo\u017ce by\u0107 przekazana nabywcy poza KSeF<\/strong> (np. jako PDF),<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\"><strong>musi by\u0107 przes\u0142ana do KSeF najp\u00f3\u017aniej w nast\u0119pnym dniu roboczym<\/strong>,<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">faktura musi zawiera\u0107 <strong>dwa kody QR<\/strong>:<br><\/span>\n<ul class=\"list\">\n<li class=\"list-item\"><span class=\"text\">\u201eOFFLINE\u201d \u2013 umo\u017cliwia weryfikacj\u0119 w KSeF,<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">\u201eCERTYFIKAT\u201d \u2013 potwierdza to\u017csamo\u015b\u0107 wystawcy.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<p><strong>Ograniczenie:<\/strong> nie mo\u017cna przekazywa\u0107 takiej faktury podatnikowi krajowemu z NIP \u2013 musi on odebra\u0107 j\u0105 wy\u0142\u0105cznie przez KSeF.<\/p>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h3 id=\"offline\" class=\"heading h-24\"><strong>Tryb offline z powodu niedost\u0119pno\u015bci systemu<\/strong><\/h3>\n\n\n\n<p>Stosowany, gdy KSeF jest oficjalnie niedost\u0119pny (np. planowane prace serwisowe, og\u0142oszone przez MF w BIP).<br><br>Faktura:<\/p>\n\n\n\n<ul class=\"list\">\n<li class=\"list-item\"><span class=\"text\">musi zosta\u0107 przes\u0142ana do KSeF <strong>w ci\u0105gu 1 dnia roboczego od zako\u0144czenia niedost\u0119pno\u015bci<\/strong>,<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">musi zawiera\u0107 <strong>dwa kody QR<\/strong>, jak w trybie offline24,<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\"><strong>mo\u017ce by\u0107 przekazana poza KSeF<\/strong> podmiotom zagranicznym i konsumentom.<\/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=\"tryb\" class=\"heading h-24\"><strong>Tryb awaryjny<\/strong><\/h2>\n\n\n\n<p>Uruchamiany w przypadku awarii systemu (komunikat w BIP MF i interfejsie KSeF).<br><br>Podatnik:<\/p>\n\n\n\n<ul class=\"list\">\n<li class=\"list-item\"><span class=\"text\">mo\u017ce wystawi\u0107 faktur\u0119 poza KSeF,<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">musi j\u0105 przes\u0142a\u0107 <strong>do 7 dni roboczych po zako\u0144czeniu awarii<\/strong>,<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">mo\u017ce przekaza\u0107 faktur\u0119 nabywcy poza systemem \u2013 tak\u017ce podatnikowi z NIP (wyj\u0105tkowo),<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\"><strong>faktura musi zawiera\u0107 dwa kody QR<\/strong>.<\/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=\"awaria\" class=\"heading h-24\"><strong>Tryb awarii ca\u0142kowitej<\/strong><\/h2>\n\n\n\n<p>To sytuacja nadzwyczajna (np. zagro\u017cenie bezpiecze\u0144stwa kraju), og\u0142aszana w mediach.<br><br>W tym trybie:<\/p>\n\n\n\n<ul class=\"list\">\n<li class=\"list-item\"><span class=\"text\">faktur\u0119 wystawia si\u0119 w <strong>dowolnej formie<\/strong> (papierowa lub PDF),<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\"><strong>nie trzeba jej przesy\u0142a\u0107 do KSeF<\/strong>,<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\"><strong>brak obowi\u0105zku stosowania struktury FA(3)<\/strong>,<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">faktura <strong>nie zawiera kod\u00f3w QR<\/strong>.<\/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=\"faktury\" class=\"heading h-24\"><strong>Faktury koryguj\u0105ce<\/strong><\/h2>\n\n\n\n<p>W ka\u017cdej sytuacji, w kt\u00f3rej wystawiamy faktur\u0119 koryguj\u0105c\u0105, nale\u017cy pami\u0119ta\u0107:<\/p>\n\n\n\n<ul class=\"list\">\n<li class=\"list-item\"><span class=\"text\">je\u015bli korekta dotyczy faktury offline lub awaryjnej \u2013 najpierw trzeba przes\u0142a\u0107 pierwotn\u0105 faktur\u0119 do KSeF, aby m\u00f3c skorygowa\u0107 j\u0105 poprawnie,<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">faktura koryguj\u0105ca tak\u017ce podlega terminowi przes\u0142ania (najcz\u0119\u015bciej do nast\u0119pnego dnia roboczego).<\/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<figure class=\"wp-block-table is-style-regular\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong><mark style=\"background-color:#fff\" class=\"has-inline-color\">Tryb<\/mark><\/strong><\/td><td><strong>Kiedy stosowa\u0107?<\/strong><\/td><td><strong>Termin przes\u0142ania do KSeF<\/strong><\/td><td><strong>Dodatkowe wymogi<\/strong><\/td><\/tr><tr><td><strong>Online<\/strong><\/td><td>normalne warunki<\/td><td>natychmiast<\/td><td>brak<\/td><\/tr><tr><td><strong>Offline24<\/strong><\/td><td>problemy techniczne <br>(np. Internet)<\/td><td>do ko\u0144ca nast\u0119pnego dnia roboczego<\/td><td>2 kody QR, brak dla PL-NIP<\/td><\/tr><tr><td><strong>Offline (niedost\u0119pno\u015b\u0107)<\/strong><\/td><td>prace serwisowe MF<\/td><td>1 dzie\u0144 roboczy od zako\u0144czenia<\/td><td>2 kody QR<\/td><\/tr><tr><td><strong>Awaryjny<\/strong><\/td><td>awaria systemu KSeF<\/td><td>7 dni roboczych<\/td><td>2 kody QR, tak\u017ce dla PL-NIP<\/td><\/tr><tr><td><strong>Awaria ca\u0142kowita<\/strong><\/td><td>katastrofa, wojna, brak BIP<\/td><td>brak<\/td><td>brak struktury i kod\u00f3w QR<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Nieprawid\u0142owe zastosowanie trybu lub op\u00f3\u017anienie w przes\u0142aniu faktury do KSeF mo\u017ce skutkowa\u0107 sankcjami \u2014 nawet do 100% kwoty VAT z faktury.<\/p>\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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