Paweł Cabaj
Head of Business Development
The National e-Invoice System (KSeF) is a system enabling the generation and sharing of structured invoices, which are then directed to a single centralised system. The introduction of KSeF into the Polish legal order is a veritable revolution in the way entrepreneurs in Poland issue and report invoices. Under the applicable regulations, all VAT taxpayers with a registered office or fixed place of business in Poland will be required to use structured invoices. The implementation of the National e-Invoice System is not only a technological change, but above all the re-establishment of accounting and tax processes, which require the adaptation of ERP systems, procedures and document circulation.
National e-Invoice System (KSeF) – for whom?
The implementation of the National e-Invoice System (KSeF) is mandatory for all businesses that are VAT taxpayers in Poland, regardless of size and industry. This obligation is being introduced in stages and applies to both sole traders and large capital groups:
- from 1 February 2026 for large taxpayers whose sales in 2024 exceed PLN 200 million;
- from 1 April 2026 for other entrepreneurs;
- from 1 January 2027 for the smallest taxpayers who are “digitally excluded”, whose transactions cover amounts up to PLN 450 for a single invoice and up to a total sales value of PLN 10,000 per month.
KR Group supports the KSeF implementation process, both for companies beginning preparations for KSeF and e-invoicing, and for companies that need verification of implemented accounting processes, VAT procedures and integration of IT systems with the KSeF platform. Thanks to a comprehensive approach combining tax experts, VAT specialists and financial technology, businesses can effectively implement mandatory e-invoicing in Poland.
National e-Invoice System (KSeF) at KR Group
The implementation of KSeF is a complex process that requires comprehensive adaptation of existing accounting, tax and technological processes. KR Group is distinguished by an individual and multi-faceted view of the business situation and a focus on understanding the exact needs of the organisation.
Our support is particularly valuable for companies conducting intensive online sales, large enterprises with an extensive financial structure from the retail sector, or logistics and companies that settle a significant number of invoices per month. We offer flexible and automated solutions allowing the protection of processes both from the sales invoice and cost invoice side.
The introduction of the National e-Invoice System (KSeF) is a major challenge for every company – but at the same time an opportunity to organise processes, increase transparency in the area of VAT, minimise tax risk and automate day-to-day accounting operations. Thanks to KR Group’s experience, entrepreneurs can focus on business development, with the assurance that e-invoicing works correctly and in accordance with applicable tax regulations.
National e-Invoice System (KSeF) – KR Group offer
- Registration in the National e-Invoice System (KSeF) and configuration of user access.
- Support in obtaining and handling a qualified seal used for KSeF authentication.
- Set the Accounting Office Client Dashboard – a tool for handling structured invoices in KSeF, enabling the issuance and receipt of e-invoices and integration with ERP systems.
- Automatic distribution of purchase invoices received in KSeF to the indicated email address.
- Integration with the KSeF workflow used for the approval of cost invoices downloaded from KSeF and configuration of appropriate approval paths.
- Scan of fraudulent invoices, access to a service identifying potential invoice fraud.
- Conduction of technical and business tests, verification of the correctness of invoicing processes and integration of ERP systems with KSeF, in accordance with the current requirements of the Ministry of Finance.
- Analysis of cases of incorrectly issued invoices, identification of irregularities in structured invoices and recommendations for corrective action.
- Testing the correctness of implemented solutions and integration of ERP systems with the National e-Invoice System (KSeF).
FAQ
What is a structured invoice?
A structured invoice (e-invoice) is an invoice in electronic form, issued using the KSeF system together with an assigned identification number. These invoices are saved in XML format, generated in accordance with the logical structure, i.e. the XSD schema. The issuance of an e-invoice takes place by submitting it to the system, which then checks its correctness and, after positive validation – assigns it a unique number.
I make sales to a foreign counterparty. Should the invoice issued also be in the KSeF system?
Yes, invoices for foreign recipients will also have to be issued using this system. Sending the document directly to the recipient will be an obligation on the part of the Polish entrepreneur.
Are invoices issued outside the KSeF system still recognised as invoices?
No, no invoices issued outside the National e-Invoice System (KSeF) will be recognised as invoices.
I run an online store; my customers are natural persons. Do invoices for these persons also have to be issued using KSeF?
The Ministry of Finance initially planned to introduce such an obligation for B2C transactions, but abandoned this assumption. There will be no obligation to issue invoices in KSeF for consumers, but it will be possible in the new FA(3) structure.
What happens in the event of a KSeF failure?
In the event of a failure on the taxpayer’s side, provision has been made for the possibility of issuing invoices in offline mode outside KSeF and delivering the invoice to KSeF the following day after offline issuance.
What is a KSeF ID?
A KSeF ID is a unique identifier assigned to each structured invoice in the National e-Invoice System (KSeF). The KSeF ID confirms that the invoice has been correctly transmitted and registered in the Ministry of Finance system, and enables its identification and verification.
Is voluntary registration in KSeF possible for entities with a registered office outside Poland?
Yes, foreign entities can voluntarily register in KSeF, provided they have VAT obligations in Poland, e.g. they are registered as VAT taxpayers.
What are the possible methods of authentication in KSeF?
Access to KSeF is possible through various authentication methods, including a trusted profile, qualified signature and KSeF token, which will be replaced by a qualified electronic seal and KSeF certificates. From 1 January 2027, the KSeF certificate and seal become the primary method of authorisation. KR Group supports the obtaining and management of qualified electronic seals.
Fow to detect fraudulent invoices before they cause financial losses?
The implementation of invoicing through the National e-Invoicing System (KSeF) introduces new risk factors, including attempted fraud, invoice scams, and “system testing” activities conducted by dishonest entities. By leveraging KR Group’s dedicated solutions, companies gain access to a specialized fraud detection platform designed to identify potential invoice-related fraud attempts at an early stage. The system utilizes advanced algorithms supported by Artificial Intelligence (AI), analyzing, among others:
- the company’s incorporation date;
- changes to registered bank account details;
- verification against the official VAT white list of bank accounts;
- transaction history and behavioral patterns.
By combining data analytics, automation, and AI-driven risk assessment, the platform delivers a high probability of identifying fraudulent invoices before any payment is executed.
Technologia - service list
Contact me
