Why?
KSeF (National e-Invoice System) is a central IT system administered by the Ministry of Finances, which centralizes and digitizes invoice exchange between entrepreneurs, as well as enterprises and public administration bodies in Poland. Introducing KSeF means eliminating soft-copy invoices and the standardization of the invoicing format and process. It constitutes an important step towards the digitization of document flow, while being yet another manifestation of the so-called tax system tightening in Poland.
However, KSeF implementation entails numerous challenges for enterprises. Companies will face a number of practical problems at individual stages of KSeF implementation, starting with the need to invest in new IT systems or upgrading their current ones, to modifying internal processes, these related to document flow, sales or purchasing in particular. KSeF deployment requires company personnel to acquire additional know-how and new skills, so as to avoid potential mistakes or delays at the implementation stage or future use of the system.
It’s worth remembering that incorrect KSeF implementation may result in the non-compliance of internal procedures with the new regulations, which may generate financial penalties and adverse tax consequences on one hand, while leading to subsequent administrative and instrumental expenses arising from the need to rectify the mistakes and clear the backlog on the other.
If your company has not yet begun preparing for KSeF implementation, it is worth doing so without any further delay due to the complexity of the process and difficulties that may be related. If the process is in progress, we recommend verifying the current implementation status. And if the KSeF deployment process has already been completed – conducting a post-implementation audit to confirm that the adopted e-Invoice solution satisfies KSeF requirements is worthwhile.
For whom?
KSeF application will be mandatory:
- as of 1 February 2026 for large-size entities (who recorded a turnover of more than PLN 200 MM in the previous year)
- as of 1 April 2026 for all other entities.
Therefore, all entities with their registered office in Poland, as well as foreign entities with a fixed establishment in Poland will be obliged to issue e-Invoices structured in accordance with KSeF, and to download purchasing invoices via this system.
How?
We offer comprehensive substantive support at every implementation stage, so as to timely and fully prepare your company for its new responsibilities. This includes:
- Presentation of the main requirements in terms of invoice flow within KSeF, and a detailed scope of data required within e-Invoice structures, including an indication of their mandatory or optional nature;
- Substantive support related to KSeF implementation through consultations and recommendations in the field of adapting technical tools associated with KSeF operation to formal requirements and their compliance with legislation;
- KSeF implementation readiness audit, which involves a verification and mapping of previous invoice issue and receipt processes;
- Post-implementation support – verification whether the employed e-Invoice solution has been implemented correctly and satisfies KSeF requirements.
- Preparation or adaptation of internal procedures governing:
- e-Invoice flow and parallel traditional invoice system,
- emergency procedures,
- document flow and archiving procedures,
- responsibility for e-Invoice issuing and sending,
- e-Invoice impact on VAT settlements;
- Adaptation of contractual clauses, as well as consulting in terms of the impact of e-Invoice implementation on current contractual relations, including arrangements related to payment deadlines, delivery methods, invoice correction and granting discounts covered by e-Invoices;
- KSeF hotline – substantive support from our experts in relation to all issues related to KSeF that are of interest to you.
We also offer support in the development of process solutions tailored to the specifics of a given organization that enable merging accounting systems and KSeF, or a service-based handling of the invoice sending and receiving process.
