Everyone is already aware that Poland’s National e-Invoice System (KSeF – Krajowy System e-Faktur) will become mandatory for entities with a registered seat or fixed establishment in Poland starting from February 1, 2026, for large enterprises with sales exceeding PLN 200 million, and from April 1, 2026, for all other entities falling under this scope.

What is less frequently discussed, however, is the requirement to receive invoices via KSeF. Beginning February 1, 2026, both Polish entities and foreign entities with a fixed establishment in Poland will need to be technically capable of receiving invoices through the system — regardless of when they are obligated to start issuing them.

In addition, where the buyer is a foreign entity registered for VAT in Poland but without a fixed establishment, the seller will bear an additional obligation: to provide a visual representation of the invoice issued in KSeF, ensuring the buyer can access and interpret the document despite not being integrated with the system.

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Why is access to invoices in KSeF necessary from February 1, 2026?

Even if a company's sales revenue (gross) does not exceed the PLN 200 million limit, invoices issued by entities subject to the KSeF obligation from February 1, 2026, will be available exclusively in the system. In practice, this means that every company will need to ensure access to KSeF to receive invoices from their contractors.

Legal aspects of accessing invoices in KSeF

The issue of receiving invoices through KSeF is not unambiguously regulated in the legislation. There is no explicitly formulated obligation to receive invoices through the system. On the other hand, VAT law provisions indicate that structured invoices are "sent and received through KSeF," which may suggest the necessity of ensuring access to the system. In practice, this means that companies will need to consider access to KSeF to receive invoices from contractors transitioning to e-invoicing.

How to gain access to invoices in KSeF?

Invoice recipients gain access through authentication in KSeF or by providing specific invoice data (so-called anonymous access). In practice, invoices issued in KSeF are automatically available to recipients in the system.

Methods of accessing invoices in KSeF

Authentication in KSeF system:

  • Electronic identification means from the national node
  • Qualified electronic signature
  • Qualified electronic seal
  • KSeF certificate

Anonymous access to invoices:

  • Providing specific invoice data
  • No need for system authentication
  • For recipients without permanent KSeF access

Considering that from February 1, 2026, taxpayers will need to receive structured invoices in KSeF, they should ensure convenient access to KSeF and thus to purchase invoices.

Preparing IT systems for receiving KSeF invoices

Preparation for using KSeF, including invoice reception, requires prior implementation of appropriate technical solutions and integration of financial-accounting systems with KSeF. This is crucial for timely implementation and seamless system operation.

KSeF 2026 testing schedule

From September 30, 2025, it will be possible to test the application programming interface (API) with KSeF 2.0. From November 2025, the test version of the KSeF 2.0 Taxpayer Application is planned to be made available, allowing entrepreneurs to prepare for mandatory KSeF in advance.

Integration of accounting systems with KSeF

Key elements of technical preparations:

  • Financial-accounting software updates
  • Testing API connections with KSeF system
  • Employee training on new functionalities
  • Preparation of document workflow processes

Transition period and facilitations in KSeF 2026

Sanctions for violations of KSeF provisions will apply from January 1, 2027, meaning that for the first eleven months, monetary penalties will not be imposed. The tax administration declares that during the transition period, it will focus primarily on education and user support.

Why implement KSeF earlier?

Nevertheless, it's not worth postponing KSeF implementation in the company until the last moment. Early initiation of KSeF implementation work will allow for:

  • Reduction of implementation errors
  • Smooth transition to new invoicing realities
  • Better preparation of the accounting team
  • Avoiding technical problems at the last minute

Automatic invoice reception and taxpayer obligations

It's worth emphasizing that invoices issued by contractors in KSeF will be automatically available in the system for the recipient. This means that entrepreneurs will not need to actively "download" each invoice but will have access to it through system authentication.

FAQ – frequently asked questions about receiving KSeF invoices

Do small companies need to receive invoices through KSeF from February 2026? The issue is not unambiguously regulated, but in practice, all companies will need access to KSeF to receive invoices from contractors.

Will invoices be automatically available in KSeF? Yes, invoices issued by contractors in KSeF are automatically available to recipients.

When do sanctions for improper use of KSeF begin? Sanctions will be applied only from January 1, 2027.

Can KSeF be tested before February 2026? Yes, API from September 30, 2025, full testing from November 1, 2025.

What is anonymous access to invoices in KSeF? The ability to access an invoice without authentication by providing specific invoice data.

Do I need special software to receive KSeF invoices? You can use the Taxpayer Application or integrate your accounting system with the KSeF API.

How does this affect international companies operating in Poland? International companies with Polish operations will need KSeF access to receive invoices from Polish contractors starting February 2026.

Need support in preparing for KSeF? Contact CRIDO experts! We'll help you implement the National e-Invoice System and prepare your company for receiving invoices from February 1, 2026. Don't wait – start preparations today!