This is a page for the tag KSeF
National e-Invoicing System (KSeF) in Poland vs. e-Invoicing in Germany: key differences and challenges for companies
KSeF vs e-invoicing in Germany is an important topic for companies operating across borders, corporate groups, subsidiaries and businesses working with contractors in both Poland and Germany. Both countries are introducing mandatory electronic invoicing, but they are doing so in different ways. Poland uses a central tax administration platform, the... Read More →
Corrective invoices in the National e-Invoicing System (KSeF) in Poland – what will change in VAT corrections?
Corrective invoices in the National e-Invoicing System (KSeF) in Poland will change the way businesses issue, deliver and account for VAT corrections. Once a taxpayer becomes subject to mandatory structured invoicing, a correction relating to an invoice covered by KSeF will no longer be only a document sent to the... Read More →
Tax audits in Poland: how KSeF and JPK_CIT are changing tax supervision
Tax audits in Poland are entering a new stage of digitalisation. For companies, this means a change that goes much deeper than the implementation of the National e-Invoicing System (KSeF) in Poland or the preparation of systems for Standard Audit File for Corporate Income Tax reporting (JPK_CIT). The Polish tax... Read More →
Self-billing in the National e-Invoicing System in Poland (KSeF) and VAT deduction
Self-billing in the National e-Invoicing System in Poland (KSeF) remains permissible, but after the individual tax ruling issued by the Director of the National Revenue Information (KIS) on 27 February 2026, this procedure can no longer be treated merely as a convenient organisational solution. The dispute is not about whether... Read More →
National e-Invoicing System in Poland (KSeF) and scam invoices: why document control is essential
National e-Invoicing System in Poland (KSeF) is changing how invoices are issued, received and circulated within a company, but it does not remove the need to verify them on the buyer’s side. The mere fact that a document has been retrieved from the system does not mean it should automatically... Read More →
How to log in to the National e-Invoicing System (KSeF) in Poland and avoid access issues? A guide for entrepreneurs
In 2026, the National e-Invoicing System (KSeF) in Poland became an important part of day-to-day business operations. However, obtaining access to the system is only the first step. Businesses still need to decide who should have access to invoices, how the company will authenticate itself, and how to assign permissions... Read More →
The National e-Invoicing System (KSeF) structured invoice for non-transaction transfers of own goods to an EU warehouse – is it required?
In Poland, the move to mandatory e-invoicing through the National e-Invoicing System (KSeF) is forcing businesses to revisit VAT scenarios that were previously treated as pure logistics. One of the most sensitive examples is the KSeF structured invoice for intra-Community transfers of own goods — i.e., moving your own stock... Read More →
Fixed establishment (FE) for National e-Invoicing System (KSeF) in Poland – MoF guidance of 28 January 2026 and practical implications for businesses
A fixed establishment (FE) is a VAT concept describing a situation where a taxpayer — despite having no registered office in Poland — has a sufficiently stable and organised presence in Poland (people and technical resources) that can genuinely take part in transactions. In Polish tax guidance, this concept is... Read More →
The National e-Invoicing System (KSeF) in Poland and the new JPK_VAT structure from 1 February 2026
From 1 February 2026, a new version of the Polish VAT reporting structure applies: JPK_V7M(3) for monthly VAT settlements and JPK_V7K(3) for quarterly settlements. The change applies under Polish tax law and affects all active VAT taxpayers in Poland submitting JPK_VAT files for periods starting from February 2026. The key... Read More →
Year-end accounting close in Poland for 2025 – deadlines, stages and key risks for businesses
A year-end accounting close in Poland for 2025 is one of the most critical processes in a company’s annual finance cycle. Its quality directly affects the reliability of your financial statements, your tax compliance position, and business decisions based on trustworthy data. For organisations using full accounting (pełna księgowość; statutory... Read More →
