Issuing invoices in KSeF – who is responsible?

The National e-Invoice System can be used from January 1, 2022 by entrepreneurs who voluntarily joined the system. However, from July 1, 2024, the use of KSeF will be an obligation for all entrepreneurs who are VAT payers.

How does the new solution influence the responsibility of entrepreneurs and the accounting offices serving them? Who is responsible for issuing the invoice – the person who provided the data and completed the invoice or the person who actually entered it into the system?

KSeF – New solutions

With the introduction of the obligation to use KSeF, entrepreneurs will be forced to adapt their systems to handle electronic invoices. Employees of accounting offices will have to master the new invoicing system, often using external software. For many, this may involve difficulties and significant changes.

    Liability of accounting offices

    An agreement with an accounting office may include keeping books by the office, but may also extend these obligations. Therefore, cooperation between the entrepreneur and the accounting office in the field of invoicing may take one of three forms:

    • The entrepreneur prepares an invoice and issues it in the system,
    • The entrepreneur prepares an invoice and the accounting office issues it in the system,
    • The accounting office prepares an invoice and issues it in the system

    An entrepreneur can grant access rights to his KSeF profile to a specific person, for example an employee of an accounting office who keeps his books.

    The amended regulations state that the person who actually enters the invoice there is responsible for the invoice issued in KSeF. Therefore, using two of the three cooperation models mentioned above (the second and third), the responsibility for errors in invoices (even those prepared by the entrepreneur) would rest with the employees of the accounting office “signing” the issuance with their data.

    The issuance of invoices by an office employee containing errors, even if they are not his fault, may result in liability under the Penal Fiscal Code, which provides for fines of up to PLN 34,560,000 and even imprisonment.

    The above catalog includes invoices:

    • issued by a non-existent entity,
    • stating activities that have not been performed (empty invoices),
    • providing amounts that are inconsistent with reality (unreliable invoices),
    • confirming activities to which the provisions of the Civil Code regarding the absolute invalidity of legal transactions and the apparent nature of transactions apply.

      KSeF – Taxpayer’s liability

      The taxpayer will be responsible for the implementation and use of KSeF. It is planned to introduce penalties imposed by the head of the tax office by way of a decision when the taxpayer:

      • did not issue an invoice using KSeF (understood as failure to issue an invoice),
      • issued an invoice in electronic form during the period of KSeF failure, which is inconsistent with the template provided,
      • did not send the invoices issued during the failure to KSeF within the specified deadline.

      The amount of fines is to be:

      • up to 100% of the amount of tax shown on the invoice with the error,
      • up to 18.7% of the total amount due shown on the invoice – in the case of an invoice on which no tax is indicated (0% VAT rate)


      The National e-Invoice System was to be a solution ensuring more precise control over invoicing processes and facilitating and systematizing turnover. Unfortunately, the announced solutions regarding responsibility for documents entered into the KSeF are not positively received by employees of accounting offices. No changes have been announced yet.



      Joanna Krajewska

      Tax Advisor, ACCA


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