Many accountants still do not know whether, after the launch of the National e-Invoice System in Poland, only entrepreneurs or their designated entities will be able to use it. We explain who will get access to KSeF and on what terms.
Many accountants still do not know whether, after the launch of the National e-Invoice System in Poland, only entrepreneurs or their designated entities will be able to use it. We explain who will get access to KSeF and on what terms.
According to the report prepared by Unifiedpost Group , entitled "KSeF. KSeF. Facts. Concerns. Doubts, as many as 70 percent of accountants cannot answer the question of who can issue invoices in the emerging system. According to the majority of respondents, only entrepreneurs have such authority, but according to the regulations, authorization to do so can also be given to other entities. So who can issue invoices in KSeF?
Individuals - they have default access to KSeF (the so-called primary owner authorization) and do not have to take any action in this regard. Authorization in the system is through a trusted or qualified signature, or if the taxpayer does not have them - based on the ZAW-FA notice.
Taxpayers who are not individuals (companies) - in their case, authentication in KSeF is possible on the basis of a qualified stamp with a VAT number.
In addition to self-issuance of invoices by authorized entities, KSeF also provides for the possibility of granting such authorization to, among others, co-workers, accounting or bookkeeping offices. How to do it?
Granting authority touse KSeF
Authorization to issue invoices on behalf of the taxpayer can be granted in three ways:
- Using commercial programs that enable KSeF, e.g. Banqup,
- using software developed by the Ministry of Finance,
- via ZAW-FA notice.
An entity authorized to issue accounting documents can do so without having to create its own account in KSeF. By virtue of the authorization obtained, he also has the ability to indirectly transfer authorizations to third parties.
If the authorization was given electronically (using commercial software or Ministry of Finance applications), it will take effect as soon as the system processes the instruction. Authorizations transmitted via the ZAW-FA notice, on the other hand, will be entered by the tax office. Officials will have to verify the document formally before it can take effect. Notification of entitlements will be sent to the email addresses provided in the application.
KSeF - entrepreneur's vademecum
Want to know more? Our experts have created a vademecum for entrepreneurs preparing for the introduction of the new system. In it you will find answers to the most frequently asked questions about KSeF.
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