The National e-Invoicing System (Krajowy System e-Faktur, KSeF) is an IT platform developed by the Polish Ministry of Finance that enables the issuance, receipt, and storage of invoices in a structured electronic format. Starting in 2026, the system will become mandatory for most Polish VAT taxpayers. The only exception applies to foreign entities registered for VAT in Poland that do not have their registered office or a fixed establishment within the territory of the Republic of Poland – for these entities, the use of KSeF remains voluntary.
KSeF and VAT digitalisation in the EU - the VIDA package
It is worth viewing KSeF in a broader European context. The European Commission is working on the VIDA (VAT in the Digital Age) package, which provides for:
• Mandatory e-invoicing for intra-EU transactions;
• Real-time transaction reporting;
• Harmonisation of electronic invoice formats across the EU;
• Replacement of the VIES system with a new VAT data exchange mechanism.
Although VIDA is to be implemented gradually starting from 2028, it is already influencing national preparations. It is expected that EU Member States will adapt their national e-invoicing systems – including KSeF – to comply with the new requirements.
Global terend: t-Invoicing as the standard
Globally, an increasing number of countries are implementing mandatory e-invoicing. Within the next several years, it is expected to become an international standard. Therefore, even if your organisation is currently not required to use KSeF, it is advisable to consider implementing it proactively.
Benefits of voluntary use of KSeF
Faster VAT refunds
KSeF enables taxpayers to benefit from accelerated VAT refunds – within 40 days instead of the standard 60, provided certain conditions are met. For foreign entities that regularly apply for VAT refunds in Poland, this represents a tangible improvement in cash flow management.
Streamlined document workflow
KSeF automates the invoicing process, resulting in:
- Elimination of manual data entry errors;
- No need for OCR solutions or data verification;
- Removal of the necessity to issue duplicate invoices;
- Automatic document archiving;
- Easier processing of corrective invoices;
- Improved integration with ERP systems.
For foreign companies cooperating with Polish partners, this offers the opportunity for better synchronisation of accounting and billing processes.
Enhanced VAT reporting
Due to the structured format of KSeF invoices:
- Data for SAF-T (JPK_VAT) files can be generated automatically;
- The risk of errors in VAT returns is reduced;
- Transactions can be more easily allocated to the correct reporting periods;
- Seamless integration with ERP systems becomes possible.
This translates into time savings and a lower risk of reporting discrepancies – provided that data preparation processes are properly designed.
Risk management and due diligence
KSeF requires the assignment of user rights for issuing and receiving invoices. A well-structured access management policy:
- Minimises the risk of errors and misuse;
- Enables centralised access control through the e-Tax Office (e-Urząd Skarbowy);
- Facilitates auditability of actions.
For foreign entities delegating invoicing responsibilities to local representatives, this represents a crucial element of tax risk management.
The judgment of the Court of Justice of the European Union of 30 January 2024 (Case C-442/22) confirmed that liability for VAT arising from a fictitious invoice lies with the issuer, unless the taxpayer can demonstrate due diligence.
Important!
Credibility and transparency
Invoices issued through KSeF are automatically transmitted to the Polish tax administration, which:
- Enhances the taxpayer’s credibility;
- Facilitates tax audits;
- Reduces the risk of tax disputes.
Early detection of irregularities by the authorities typically results in a request for correction rather than a penalty.
Improved communication with business partners
Although foreign contractors do not have access to KSeF, invoices can still be shared outside the system – for instance, as a PDF file containing a QR code. This represents a professional and transparent approach to invoicing and cross-border cooperation.
KSeF as a step toward the future
Foreign VAT-registered entities in Poland that lack a registered office or a fixed establishment are not obliged to use KSeF. However, voluntary implementation can bring tangible benefits – from faster VAT refunds and optimised accounting workflows to greater transparency.
KSeF is more than a compliance tool aligned with Polish regulations – it is a forward-looking solution aligned with the direction of European and global tax digitalisation. Embracing it now is an investment in future readiness.
