KSeF - receiving purchase invoices in Poland
Most companies today focus on preparing to issue sales invoices in KSeF, but an equally important obligation will be receiving purchase invoices from their suppliers through this system.
KSeF – what does it mean for your company?
From February 2026, all entities participating in domestic B2B transactions will be required to use KSeF. This means that both large corporations and smaller businesses must be ready for full electronic invoice exchange.
An invoice issued in KSeF will be deemed delivered only upon submission to the system. The primary channel for exchanging invoices should be the e-invoicing system.
If your supplier issues invoices in KSeF, your company must be able to receive them directly from the system. Lack of integration or procedures for receiving purchase invoices can lead to serious problems: missing documentation, delays in accounting, and errors in VAT settlements.
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Why is receiving invoices from KSeF so important?
KSeF is not just a change in the form of an invoice – it is a new model of document flow within the organization.
Thanks to the full digitalization of processes, companies will benefit from:
- document flow automation – invoices go directly to the accounting or ERP system,
- greater control over data – invoices will not get lost in your email inbox,
- easier audits and reporting,
- less risk of errors and duplicates.
On the other hand, lack of preparation may result in paralysis in everyday work.
Therefore, it is worth planning today how invoices will be received from KSeF, who will be responsible for their verification and how they will be incorporated into accounting processes.
How to prepare your company to receive purchase invoices from KSeF?
Analyse the current flow of purchase invoices.
Review how the company receives invoices today, who approves and records them, and identify the steps that need to be automated.
Integrate your financial and accounting system with KSeF.
Choose an IT solution that allows for direct receipt and archiving of invoices from the KSeF system. This can be a module of your ERP or an external intermediary application.
Establish responsibilities and procedures.
Designate people or teams responsible for handling incoming invoices from KSeF – from receipt to acceptance and accounting.
Provide training for employees.
Make sure your accounting, purchasing, and finance departments know how to work with e-invoices in the new system.
Evaluate the process before February 1, 2026.
Many companies are implementing KSeF now to calmly evaluate the integration and avoid errors once the requirement comes into force.
Do you need support in implementing KSeF?
Crowe Polska's team of experts supports companies in the analysis, preparation and implementation of the National e-Invoicing System. We help plan processes and train teams.
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KSeF and receiving purchase invoices – frequently asked questions
1. What does receiving invoices in KSeF mean?
Receiving invoices in KSeF involves automatically downloading purchase invoices issued by suppliers from the Ministry of Finance's central system. Instead of being emailed in PDF format, the invoice is made available electronically in the KSeF system, where it is deemed delivered.
2. How can my company receive invoices from KSeF?
There are two most optimal ways:
- by integrating the financial and accounting system (ERP) with KSeF,
- or via a dedicated intermediate tool (integration application) that automatically downloads invoices from KSeF and forwards them to accounting.
To receive invoices, the company must have KSeF authorizations, a qualified stamp or qualified signature, a KSeF certificate or a trusted profile.
3. Does the recipient have to consent to receiving invoices through KSeF?
No. Once KSeF becomes mandatory (February 1, 2026), all domestic invoices will have to be issued and received exclusively through the system. Recipient consent will not be required – it is a statutory obligation.
Before February 1:
Article 106na. [Issuing and receiving structured invoices]
1. A structured invoice is deemed to have been issued on the day it is sent to the National e-Invoicing System.
2. Receiving structured invoices using the National e-Invoicing System requires the acceptance of the invoice recipient.
3. A structured invoice is deemed to have been received using the National e-Invoicing System on the day a number identifying that invoice is assigned in that system.
After February 1:
Article 106na. [Issuing and receiving structured invoices]
1. A structured invoice is deemed to have been issued on the day it is sent to the National e-Invoicing System.
2. (repealed)
3. A structured invoice is deemed to have been received using the National e-Invoicing System on the day a number identifying that invoice is assigned in that system.
4. If a structured invoice is made available to the purchaser in a manner other than via the National e-Invoicing System, the date of receipt of that invoice shall be deemed to be the date of its actual receipt.
4. How will I know that a supplier has issued an invoice to my company?
Once an invoice is issued in KSeF, the system assigns it a unique identification number (KSeF ID) and makes it available to the recipient. Invoice collection can be done automatically through your company's software or – in the absence of integration – manually through the KSeF panel. KSeF does not send invoice issuance notifications.
5. Do I have to check in KSeF myself whether a new invoice has appeared?
No, if your company implements a solution integrated with KSeF. The system can automatically:
- check if new purchase invoices have appeared,
- download them periodically,
- transmit data to the accounting system.
If there is no integration, you will need to log in to KSeF and download invoices manually.
6. What happens if I do not receive an invoice from KSeF?
Formally, an invoice is considered delivered when it's made available in the KSeF system, not when it's downloaded by the recipient. If a company doesn't collect the invoice, it's still obligated to settle it. That's why automating invoice collection is so important.
7. Does receiving invoices through KSeF replace document circulation within the company?
No – KSeF provides invoices, but the company must have its own process for accepting, processing, and accounting them. Receipt from the system is the first step. Subsequent steps (e.g., approval, substantive review, payment) should be managed internally.
8. How to prepare your company to receive invoices from KSeF?
- analysis of the current process of purchasing invoice circulation,
- selecting a system or application for integration with KSeF,
- evaluating the invoice receipt process,
- training of financial and purchasing teams,
- implementation of a new invoice acceptance procedure.
9. Can invoices from KSeF be collected through an accounting office?
Yes. If your accounting is managed by an external agency, you can grant them permission to receive invoices from KSeF. The agency will be able to download documents directly from KSeF and, after receiving substantive approval, post the documents on your behalf.
10. Do KSeF invoices need to be additionally archived?
There's no need for this. All invoices are archived by the Ministry of Finance in the KSeF for 10 years. However, many companies choose to maintain a local electronic archive to ensure quick access to documents and link them to internal processes.
