Since 2026, invoices between businesses in Poland go through KSeF (National e-Invoicing System). Your accounting office no longer receives purchase invoices by e-mail – it downloads them from the system, but only if the client grants it permissions. This is a task on the business's side: the office cannot "connect" to your invoices on its own. In this article we explain, from the client's perspective, which permissions to grant the office, when logging in to KSeF is enough and when you have to file a ZAW-FA notification.
At VKSIĘGOWOŚĆ we prepare the ZAW-FA notification as part of the accounting fee and handle KSeF invoices under the permissions granted to the office. You sign the notification or grant permissions in the system – the office takes care of the rest
KSeF in 2026: who it applies to
The obligation to issue invoices in KSeF covered the largest taxpayers from 1 February 2026 and all others from 1 April 2026 (Article 145l of the VAT Act). Until 31 December 2026, taxpayers whose invoiced sales do not exceed PLN 10,000 gross a month may still issue invoices outside KSeF (Article 145m). Penalties for breaching KSeF obligations (Article 106ni) apply from 1 January 2027.
Receiving invoices in KSeF applies to every buyer whose supplier has issued an invoice in the system – the invoice is received on the day KSeF assigns its number (Article 106na(3)). That is why permissions for the office are also needed by businesses that still use the exception for their own sales.
Which permissions to grant your accounting office
The regulation on using KSeF (Journal of Laws (Dz.U.) 2025 item 1815) lists four types of permission in § 3 section 1. For working with an accounting office, the first two matter.
| Permission | What it is for | Grant it to the office? |
|---|---|---|
| granting and withdrawing permissions | managing access on behalf of the business | usually not – it stays with the owner or the management board |
| access to invoices | downloading purchase and sales invoices | yes – this is the basic permission for an office |
| issuing invoices | issuing invoices in KSeF on behalf of the business | only if the office is to issue sales invoices |
| self-billing and VAT RR invoices | invoices issued by the buyer | not relevant to typical work with an office |
The permission to issue or access invoices can be granted to an entity, i.e. to the accounting office as a business (§ 3 section 3 point 1). The office then designates its own staff who use it (§ 3 section 3 point 2). This means that when the accountant at the office changes, you do not have to change anything in KSeF. When granting the permission, you enter the office's NIP (tax identification number), its name and the type of permission (§ 4 section 2).
JDG: permissions for the office without ZAW-FA
A business owner running a JDG (sole proprietorship) logs in to KSeF as an individual – with a Trusted Profile (Profil Zaufany), an e-ID card or another electronic identification means connected to the national node, or with a qualified signature (§ 6 section 1 points 1 and 2). After logging in to the KSeF Taxpayer Application, they grant permissions to the office electronically.
In practice it works like this:
- You log in to the KSeF Taxpayer Application in the context of your NIP.
- You choose to grant permissions to an entity and enter the accounting office's NIP.
- You tick the permission to access invoices (and – if the office is to issue invoices – to issue them).
- You confirm, and the office can see your invoices on its side.
A JDG does not need ZAW-FA, because the notification applies only to taxpayers who are not individuals (§ 5 section 1).
Company: when ZAW-FA is needed
A company has no Trusted Profile. It can authenticate in KSeF with a qualified electronic seal (§ 6 section 1 point 3) – it then grants permissions electronically, just like a JDG. If the company has no seal, it files a ZAW-FA notification with the head of the tax office (urząd skarbowy) (§ 5 section 1). Since 1 February 2026 version ZAW-FA(3) applies; the notification can be filed on paper or through the e-Tax Office (e-Urząd Skarbowy).
In ZAW-FA the company names an individual who will receive the permission to grant and withdraw permissions and to access invoices. The notification includes, among other things, the company's NIP and e-mail address, the individual's details (NIP or PESEL (national ID number), name, e-mail) and the signature of the persons representing the company (§ 5 section 2). Only one person can be named this way – another only after the previous person's permissions have been withdrawn (§ 5 section 3).
Usually a management board member is named. That person then logs in to KSeF with their Trusted Profile or qualified signature and grants permissions to the accounting office as an entity – this time electronically. We describe this in more detail in the article Granting KSeF permissions – a complete guide.
Example: an sp. z o.o. (limited liability company) without a qualified seal moves to a new accounting office. The office prepares a ZAW-FA in which the company names the president of the management board, Mr Kowalski. Once the notification has been processed, Mr Kowalski logs in to KSeF with his Trusted Profile and grants the office – as an entity, by NIP – the permission to access invoices. From that moment the office downloads the company's purchase invoices from KSeF.
What the accounting office does once permissions are granted
With permissions in place, the office downloads invoices from KSeF and books them without waiting for the client to send documents. The KSeF number of each invoice goes into the records: since 2026 the KPiR (tax revenue and expense ledger) has a separate column for it, and in the JPK_V7 (VAT return with records, SAF-T file) invoices are marked with the number assigned by the system. KSeF invoices are stored in the system for 10 years (Article 112aa of the VAT Act).
If the office is also to issue sales invoices, it uses the permission to issue invoices. KSeF certificates, valid for up to 2 years (§ 6 section 2), are used to connect accounting software to KSeF, while tokens work only until 31 December 2026 (§ 13). How an office organises access on its side is covered in the article KSeF permissions for accounting offices.
Remember that KSeF does not cover all documents – bank statements, foreign invoices, fiscal reports and HR documents still go to the office another way. We describe this in the article on accounting document flow with an accounting office.
Changing office or ending cooperation: withdrawing permissions
KSeF permissions remain valid until you withdraw them. When cooperation ends, the person with the permission to manage access withdraws the old office's permissions and grants them to the new one. If a company used ZAW-FA to name a person connected with the previous office, it first withdraws that person's permissions (also by ZAW-FA) and only then names another person. The whole process of changing office is described in the article How to change accounting office during the year.
ZAW-FA and KSeF at VKSIĘGOWOŚĆ
As part of accounting for businesses, sole proprietorships and companies we prepare the ZAW-FA notification within the service fee and handle KSeF invoices through the office. Simplified accounting costs from PLN 100 net per month, full accounting for companies from PLN 200 net, depending on the number of documents. You can place your order through the form.
