The Polish National e-Invoicing System (KSeF) is a key element of the digital transformation of tax settlements in Poland. However, to use the system effectively and securely, it is crucial to properly manage access rights for individuals and entities acting on behalf of the taxpayer.

Who can use KSeF?

KSeF can be used by:

• taxpayers themselves,
• designated employees (e.g. accounting or finance teams),
• accounting firms,
• authorized representatives and advisors.

The scope of access depends on the permissions granted – ranging from issuing and receiving structured invoices to managing other users’ access rights.

Granting, changing, and revoking permissions – key principles

A taxpayer has the right to:

• grant permissions to use KSeF,
• modify the scope of permissions,
• revoke previously granted permissions,
• authorize other users to manage access rights further.

Polish regulations provide two main methods for granting permissions.

1. Granting permissions directly in KSeF

(direct permissions – mainly for sole traders / individuals)

This is the fastest and most common method. It requires prior authentication in the system using, for example:

• a trusted profile,
• a qualified electronic signature,
• a qualified electronic seal.

When granting, changing, or revoking permissions, the following information must be provided:

• taxpayer’s tax identification number (NIP),
• details of the individual or entity receiving the permissions,
• type of permissions granted,
• indication of whether the person acts as a tax representative.

Permissions granted in this way are registered in the system almost immediately after processing.

2. Granting permissions via notification to the tax office (ZAW-FA)

(indirect permissions – mainly for legal entities)

This method is intended primarily for:

• entities that cannot authenticate themselves in KSeF,
• foreign nationals without a Polish NIP, PESEL, or qualified electronic signature.

In such cases, the taxpayer submits a ZAW-FA notification to the competent tax office (currently in paper form). Each form allows the designation of one person who receives full KSeF permissions and can subsequently manage access rights directly in the system.

For sole proprietorships, submitting ZAW-FA is generally not required – access to KSeF is granted automatically once authentication is completed.

Summary

Properly managing KSeF permissions is essential for the efficient issuance and receipt of structured invoices. Taking care of access rights in advance helps avoid organizational and formal issues in day-to-day operations and ensures secure use of the system.