R 1. What is the Krajowy System e-Faktur (KSeF) and what is its primary purpose?
The Krajowy System e-Faktur (KSeF) is a centralized national electronic invoicing system in Poland designed for the
issuance, receipt, and storage of structured invoices in a uniform XML format. Its primary purpose is to replace
traditional paper and PDF invoices, ensuring that all invoices are issued and received in a structured form through the
KSeF platform.
K 2. What are some of the most common mistakes businesses make during KSeF implementation?
Some common mistakes in KSeF implementation include assuming that the accountant will handle the
implementation, skipping the test phase, not filing the ZAW-FA authorization for entities other than natural persons,
and delaying tool selection. These mistakes can lead to legal responsibilities, invoice rejections, and compatibility
issues.
D 3. What are the key benefits of testing the e-invoicing system before the 2026 go-live date?
The key benefits of testing the e-invoicing system include familiarization with the KSeF interface, full simulation of the
electronic invoices flow (issuance – validation – receipt), early detection of data errors, feedback on format issues or
structural rejections, and avoiding delays at the 2026 go-live date.
K 4. What authentication methods are available for individuals and entities in the KSeF system?
Individuals can authenticate in the KSeF system using a Trusted Signature, a qualified electronic signature, a token, or
a KSeF certificate. Entities other than natural persons may authenticate using a qualified electronic seal, a token, or a
KSeF certificate.
R 5. What are the implications of non-compliance with the National System of E-Invoices in Poland starting from 2027?
Starting from 2027, non-compliance with the National System of E-Invoices in Poland, such as issuing invoices outside
of the KSeF platform, will expose businesses to compliance risks, as invoices not submitted via KSeF will not meet
statutory invoicing requirements.
1. What are the consequences of not complying with the National System of E-Invoices (KSeF) in Poland starting from
2027?
From 2027, non-compliance with the KSeF system, such as issuing invoices outside the system, will result in financial
penalties and VAT risks. The Polish Tax Authority (KAS) will enforce these penalties.
K 2. What support does the law firm provide for businesses adapting to KSeF in Poland?
The law firm provides various support services for businesses adapting to KSeF, including legal analysis of e-invoicing
requirements, drafting internal policies and ZAW-FA authorisations, coordinating IT integration with invoicing
systems, staff training in structured invoicing workflows, and ongoing monitoring of KSeF compliance.
D 4. What tools are available for small businesses to comply with KSeF requirements?
Small businesses can use free tools provided by the Ministry of Finance, such as the 'e-mikrofirma' application and
the KSeF Taxpayer Application, which are generally sufficient for limited invoicing needs. For larger volumes of
invoices, IT integrations with existing sales or accounting systems via API may be necessary.