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What is an e-Invoice (e-Faktura)?

An e-invoice is not a file to be sent via email, but a structured electronic document in a unified XML format compliant with the Ministry of Finance schema. This document exists in KSeF as an entry with an assigned number, that is, a KSeF identifier, and a precise time of acceptance. It is precisely the moment of number assignment in KSeF that gives the invoice its full, officially confirmed status. A recipient who is a taxpayer with a NIP finds the invoice on their side in KSeF and can download it to their accounting software. There is no need to send it separately via email or print it, and the original is securely stored in the state system for ten years.

In practice, an e-invoice consists of data recorded in fields such as seller, buyer, product and service line items, VAT rates, deadlines, payments, and annotations. Thanks to this, accounting software can read it automatically without the need for manual entry. Before the document receives a KSeF number, it undergoes technical and logical verification for compliance with the schema, which significantly reduces typical errors such as incorrect NIP numbers, erroneous sums, wrong rates, or missing required fields.

After the document is accepted, a unique KSeF identifier is assigned and the official date and time are recorded. These determine delivery matters and serve as a reference point for tax settlements. An Official Acknowledgment of Receipt, that is, UPO, can be downloaded for the document, confirming that the invoice has been accepted into the system.

What is KSeF?

How to use KSeF?

What is an e-Invoice (e-Faktura)?

From when do invoices have to be issued in KSeF?

How can sole proprietors who don’t have internet access and don’t use a computer issue invoices?

Do invoices from foreign suppliers have to be reported in KSeF?

What is offline24 mode?

What is the difference between online and offline mode? What is the KSeF certificate for?

Do invoices for consumers (B2C) have to be issued in KSeF?

How to issue an invoice for a customer outside the EU?

By when must an invoice be submitted to KSeF?

Do I have to send an online invoice on the same day I issue it?

What does the system check before assigning a KSeF number?

What if I send an online invoice on 1 February but receive the KSeF number only on 2 February?

What if an invoice contains calculation errors, e.g., the total amount due is incorrect?

Will it be possible to edit an issued invoice if an error is found?

What invoice issuance modes will be available in KSeF 2.0?

What is a QR code and what is it used for?

How does a sole proprietor obtain access to KSeF?

How is the initial authorization assigned in KSeF for a taxpayer that is not a natural person?

How to submit the ZAW-FA application?

How to grant KSeF authorization for an accounting company?

How to create a KSeF certificate?

How to create a KSeF token?