The upcoming implementation of the National e-Invoicing System (KSeF) introduces new challenges for businesses operating within international capital groups. These challenges go far beyond the technical aspects of electronic invoicing. One issue, often overlooked in discussions, is the impact of KSeF on the visibility and documentation of transfer pricing adjustments. This seemingly technical change may have significant consequences for how capital groups manage their internal settlements.

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Digitalisation means transparency

KSeF is not just a new way of issuing invoices – it represents a revolution in the transparency of business transactions. Unlike traditional invoicing, where documents largely remained in the “private” domain of taxpayers, KSeF creates a central database of all e-invoices, accessible to tax authorities in real time. This means that every transfer pricing adjustment documented by an invoice will be immediately visible in the system, enabling tax authorities not only to monitor transactions as they occur but also to conduct deeper analyses of the business models of capital groups.

The practical significance lies in how capital groups will describe their TP adjustments in KSeF. The way an adjustment is presented on an e-invoice may influence how these transactions are perceived by tax authorities.

KSeF as a catalyst for change in TP approach

The issue of settling transfer pricing adjustments for VAT purposes has long been a source of controversy in tax practice. According to latest interpretations and case law, the key criterion for VAT taxation is whether the adjustment relates to specific transactions or constitutes a general adjustment.

The implementation of KSeF will require capital groups to exercise greater discipline in this area. Groups will need to document their transfer pricing policies even more carefully, with particular attention to distinguishing between adjustments subject to VAT and those that are not.

Equally important are the practical aspects of implementation – the FA(3) structure imposes detailed requirements for corrective invoices. If adjustment concerns a given period, the corrective invoice must indicate all original invoices from that period, including their numbers, issue dates, and KSeF numbers. For a group conducting hundreds of transactions monthly, this means the need to develop a system capable of automatically linking each TP adjustment to specific original invoices and exporting all this data into the FA(3) structure.

Increased transparency of intra-group transactions may also lead to more intensive audits by tax authorities, which will gain broad access to data on international settlements.

Preparing for KSeF in capital groups

To effectively prepare for the upcoming change, capital groups should take concrete steps now. It is crucial to review current transfer pricing policies for compliance with KSeF requirements, with particular attention to distinguishing between adjustments that must be documented by e-invoice and those that can be treated as accounting notes.

With the mandatory introduction of KSeF approaching (1 February 2026 for the largest taxpayers, 1 April 2026 for others), groups should plan to adapt their TP processes in advance. Equally important will be training teams responsible for transfer pricing on KSeF requirements and developing thoughtful strategies for TP adjustments.

Summary

KSeF is much more than just a technological upgrade to the invoicing system. It is a fundamental change in the transparency of intra-group settlements, requiring a thorough review of existing practices.

The increased transparency of transactions in KSeF, combined with evolving case law, creates a new reality in which precise documentation of transfer pricing adjustments becomes not only good practice but a necessity. Groups that begin preparing for these changes now will be better positioned to manage tax and operational risks in the new era of digital invoicing.