We offer comprehensive support in implementing the National e-Invoicing System (KSeF) tailored to the specific needs of your company.
Our experts will help you:
- Conduct an audit of existing processes, including the circulation of sales and purchase documents,
- Understand current and upcoming legal and tax requirements,
- Assess your company’s technological readiness to enter the KSeF system,
- Select the software provider best suited to your organization and integrated with KSeF,
- Provide ongoing support throughout the KSeF implementation process — from organizational and procedural assistance to training and documentation.
Key KSeF Implementation Deadlines
1 February 2026
mandatory for large enterprises (annual turnover in 2024 exceeding PLN 200 million gross)
1 April 2026
mandatory for other businesses
1 January 2027
mandatory for the smallest taxpayers (“digitally excluded”) with monthly sales up to PLN 10,000 gross
Transitional Period and Additional Facilitation
To help businesses adapt to KSeF, the Ministry of Finance has announced a transitional period lasting until the end of 2026.
During this time:
- Issuing invoices via cash registers will still be permitted,
- It will remain possible to issue receipts with a tax ID (NIP) up to PLN 450 (EUR 100), which are treated as invoices,
- No administrative fines will be imposed for invoicing errors made within KSeF,
- Providing the KSeF invoice number during payment will not be required — even for transactions subject to the split payment mechanism (MPP).
While failure to send a sales invoice to KSeF will not result in financial penalties during the transitional period, purchase invoices must be downloaded from the KSeF platform to be properly included in accounting records.
Benefits of KSeF Implementation
- Faster VAT refunds — refund within 40 days instead of the standard 60 days,
- No need for invoice archiving — invoices are stored in KSeF for 10 years,
- Automatic processing of correction invoices — correction invoices in structured form are settled immediately,
- No duplicates required — invoices are available on demand, eliminating the need for re-issuance,
- Prevention of document loss — all purchase invoices are stored in one place; recipients cannot claim non-receipt once the invoice is sent via KSeF,
- Process automation — unified invoice formats simplify and accelerate document workflows.
New KSeF Functionalities
With the postponed implementation deadline, the Ministry of Finance introduced several new features to enhance system usability and help entrepreneurs prepare.
These include:
- Offline24 mode — allows invoice issuance offline, with a requirement to upload to KSeF no later than the next business day,
- KSeF mobile app — available on Google Play and App Store for issuing and viewing invoices,
- Mass invoice download — enables bulk XML invoice downloads,
- Optional invoicing for consumers — invoices for B2C transactions can also be issued via KSeF.
How to prepare for KSeF - PKF Experts' Recommendations
Implementing KSeF requires careful planning — it affects not only accounting systems but also everyday business operations.
When preparing for KSeF implementation, focus on:
- Verifying sales invoicing systems — ensure your invoicing software is compatible with KSeF,
- Employee training — equip your team with practical knowledge of KSeF; training should cover not only invoicing but also document reception and processing,
- Obtaining KSeF certificates — from 1 November 2025, businesses can apply for issuer certificates required for system authentication,
- Planning integration — if you use proprietary or foreign invoicing systems, begin integration planning early,
- Revising document workflows — KSeF does not replace internal document management; analyze and, if necessary, update your current cost invoice circulation processes.
Preparing for KSeF with PKF Experts
We provide comprehensive support to ensure your company is fully ready for KSeF, including:
- Analysis of the readiness of sales and accounting systems for integration with KSeF
Not all sales software currently used by businesses will be integrated with the KSeF system. As part of our service, we individually verify whether and when the software used by your company will meet KSeF’s technical requirements. We also recommend alternative technical solutions if they prove to be more effective for your company. - Support in obtaining KSeF certificates and qualified electronic seals
Our firm will help your company navigate the stage of initial authentication in KSeF, assign the appropriate authorizations, and select the most suitable operating model for working with KSeF. - Advisory services in adapting business processes to the new requirements.
As part of our service, we can support your company in conducting an audit of current sales, purchasing, and document circulation processes, and help your company redesign these processes to align with KSeF requirements. - Support in formal and procedural matters.
As part of our service, we offer assistance in preparing or updating your company’s internal procedures, including procedures related to document circulation, as well as in updating contracts with your business partners to include provisions concerning the issuance and receipt of invoices. - Updating the accounting policy in relation to changes in document circulation. Changes in company processes may also require corresponding adjustments to the accounting policy. As part of our service, we can prepare an appropriate update for your company that reflects the changes resulting from the introduction of KSeF.
