How to choose a Fakturownia alternative for B2B?

Last updated: 9 October 2026

Looking for a Fakturownia alternative because you work B2B, pay the flat-rate tax (ryczałt) and invoice a client abroad? In your case, invoicing software has to cover the whole chain: a KSeF invoice (also for a company without a Polish NIP), currency conversion at the NBP rate for your revenue register, the right fields in JPK_V7, and filing with an UPO confirmation. Below I list exactly what to check, whether you stay with Fakturownia or pick another tool.

I write this as a developer who builds a KSeF integration every day and runs a sole proprietorship (JDG) myself. Most problems I see do not come from issuing the invoice. They come from what happens to it afterwards.

Why a B2B developer needs more than "an invoicing app"

The typical setup: one or two clients, often foreign, one invoice a month in EUR or USD, 12% ryczałt and almost no costs. Few invoices, but each one passes through three places: KSeF, the revenue register and JPK_V7.

Key dates (as of October 2026):

• Since 1 February 2026 every active VAT payer receives invoices through KSeF, and since 1 April 2026 most businesses must issue them there.

• Until the end of 2026 only taxpayers whose invoiced sales stay under PLN 10,000 gross per month may invoice outside KSeF. At typical IT B2B rates you cross that threshold with your first invoice.

• From 1 January 2027 penalties under Article 106ni of the VAT Act apply: up to 100% of the VAT on an invoice issued outside KSeF, and for an invoice with no VAT shown, up to 18.7% of the total amount due.

That last point matters for you specifically. An invoice to a foreign client usually shows no Polish VAT, so any penalty is calculated on the full amount. For a PLN 40,000 invoice that is up to PLN 7,480.

KSeF invoice for a foreign client

Is a company without a Polish NIP also "in" KSeF?

Yes. If the buyer is a business, a Polish taxpayer issues the invoice in KSeF for clients in the EU and outside it. Your client cannot log into KSeF, so you send the invoice in an agreed way, usually as a PDF with a QR code. The code lets the client verify that the document really exists in the system. The exception is a foreign private individual: that invoice can be issued outside KSeF.

Behind the scenes: in the FA(3) structure, a buyer without a Polish NIP is identified by a country code and EU VAT number, or another tax identifier. If the software builds XML that does not match the schema, KSeF rejects it, and a rejected invoice is not considered issued. That is why a "sent" status in your app is not enough. What counts is the KSeF number assigned to the invoice.

Place of supply: Article 28b of the VAT Act

IT services for a foreign business are, as a rule, taxed in the country where the buyer is established (Article 28b of the VAT Act). You do not add Polish VAT, and for an EU client you add the annotation "odwrotne obciążenie" (reverse charge).

EU client (business) Non-EU client (business) Polish VAT on invoice no, "np" rate no, "np" rate Annotation "odwrotne obciążenie" note that the service is not taxable in Poland (common practice) Client check EU VAT number in VIES company registry data, contract JPK_V7 K_11 and K_12 (P_11, P_12) K_11 (P_11) VAT-UE return yes no KSeF yes, PDF with QR code for the client yes, PDF with QR code for the client

Currency: two exchange rates for one invoice

For VAT, amounts in a foreign currency are converted at the NBP average rate from the last business day before the tax point (Article 31a of the VAT Act). For income tax, revenue is converted at the NBP average rate from the last business day before the day the revenue arises (Article 11a(1) of the PIT Act).

In the simple case, a service billed monthly with the invoice at month-end, both dates match. With an advance payment or an invoice issued before the service is done, they can differ. Good software stores the rate and date for VAT separately from the rate and date for the revenue register, instead of one "exchange rate" field.

12% ryczałt for developers: what the software must calculate

The rate. Software-related services (PKWiU ex 62.01.1) are taxed at 12% ryczałt (Article 12(1)(2b) of the Act on Flat-Rate Income Tax). The 8.5% rate in IT covers a narrow scope, and tax authorities read it cautiously. One example is the KIS ruling of 1 September 2026 (0115-KDST2-2.4011.539.2026.3.KK), where the lower rate was accepted only for purely technical support with no programming.

Electronic revenue register only. Since 1 January 2026, taxpayers who file monthly JPK_V7M must keep the revenue register in software. Other businesses follow from 1 January 2027. You can no longer base the ryczałt register on the VAT register.

JPK_EWP. The first group will file the 2026 revenue register as a JPK_EWP file between 15 February and 30 April 2027. So the software needs complete revenue for the whole year, in PLN, at the correct rates.

Health contribution and deadlines. Half of the health contribution you paid reduces ryczałt. You pay monthly ryczałt by the 20th of the following month and file JPK_V7M by the 25th.

The full cycle: from invoice to JPK_V7 and UPO

Here is one month for a developer on ryczałt, registered for VAT, with an EU client:

1. Client. You check the EU VAT number in VIES and save the result.

2. KSeF invoice. The software sends an FA(3) invoice with the "np" rate and the reverse charge annotation. You receive a KSeF number and an UPO.

3. Sending to the client. You email a PDF with a QR code, since the client has no KSeF access.

4. Revenue register. The EUR amount goes into the register in PLN, at the NBP rate from the day before the revenue.

5. ZUS and ryczałt. The software calculates contributions and tax, including half of the health contribution.

6. JPK_V7M. The sale goes into fields K_11 and K_12, and you also file VAT-UE.

7. Filing and UPO. JPK goes to the Ministry of Finance e-Deklaracje gateway and you receive an UPO.

Watch out for two different UPOs. The first comes from KSeF and confirms the invoice was accepted. The second comes from the e-Deklaracje gateway and confirms the JPK was filed. These are separate systems with separate authorisation, so "we support KSeF" does not automatically mean "we file your JPK".

If you use the small-business VAT exemption (PLN 240,000 limit from 2026), services with a place of supply abroad generally do not count towards the limit. Providing services to EU businesses still requires VAT-UE registration and VAT-UE returns. Confirm your own situation with a tax adviser here.

Fakturownia: what it offers a B2B developer (as of 8 October 2026)

The facts below come from Fakturownia's pricing, JPK and Samodzielna księgowość (self-service accounting) pages. Links are in the sources.

Criterion Fakturownia KSeF integration all plans, including the free Micro plan (up to 3 sales invoices) Foreign-currency invoices with NBP/ECB conversion all plans JPK_V7 generation from the Start plan; filing to the Ministry from within the app Ryczałt register, JPK_EWP, ZUS contributions Samodzielna księgowość module: PLN 19.99 net/month billed annually or PLN 24.99 net for 1 month; included for one company in Pro and Pro Plus VAT-UE generated in the Samodzielna księgowość module Ukrainian interface yes MCP (AI assistant) all plans

The conclusion is simple: Fakturownia with its accounting module covers the full cycle I describe. When looking for an alternative, compare not the feature list but how the software guides you through this specific month, what the complete setup costs, and how easily you can take your data with you.

Choosing a Fakturownia alternative: a checklist

• Does an invoice for a foreign buyer go to KSeF, and does the client's PDF have a QR code?

• Does the software convert currency separately for VAT and for the revenue register?

• Is the ryczałt register built automatically from invoices, and can you generate JPK_EWP for 2026?

• Can you file JPK_V7 from the app and receive an UPO, or only download the XML?

• How does the app connect to KSeF, and can you revoke its access at any time?

• Can you export your data (clients, invoices, register) in an open format?

• What does the full cycle cost, not just invoicing?

Switching mid-year. Invoices live in KSeF, so your history is not lost. Keep numbering continuous, move your clients, and revoke the old app's permissions in the KSeF portal. Most importantly: JPK_EWP covers the whole year, so the new software needs revenue from January, not from the day you switched.

How we approach this at Biurko

In Biurko, an FA(3) invoice goes to KSeF with an UPO confirmation, and the connection works through a permission you can revoke at any time in the KSeF portal or via Profil Zaufany. The same invoices feed the VAT registers, the ryczałt register with tax calculation, and JPK_V7M/K filed to the e-Deklaracje gateway, also with an UPO. We calculate ZUS contributions with a deadline calendar, and the interface works in Polish, English and Ukrainian. We develop Biurko in short cycles and describe every change in a public changelog.

If you are changing invoicing software before 1 January 2027, you can try Biurko on the FREE plan: no card required, with unlimited KSeF submissions.

FAQ

Does an invoice for a US client have to go to KSeF?

Yes, if the client is a business and you are covered by the KSeF obligation. A buyer without a Polish NIP does not exempt you from issuing a structured invoice. The client cannot access KSeF, so you send them a visualisation, usually a PDF with a QR code. Invoices for foreign private individuals can be issued outside KSeF.

Which euro exchange rate applies under ryczałt?

You convert foreign-currency revenue at the NBP average rate from the last business day before the day the revenue arises (Article 11a(1) of the PIT Act). VAT has a separate rule in Article 31a of the VAT Act, based on the tax point. The dates usually match, but not always.

Where do I report IT services for a German company in JPK_V7?

Services taxed under Article 28b for an EU business go into fields K_11 and K_12 of the register part, with totals in P_11 and P_12 of the return part. You also file the VAT-UE return. Services for a non-EU business go only into K_11 and P_11.

Does a developer on ryczałt have to file JPK_EWP?

If you file monthly JPK_V7M in 2026, you have kept the revenue register in software since 1 January 2026 and will file JPK_EWP for that year between 15 February and 30 April 2027. Other ryczałt payers keep an electronic register from 2027 and file their first file in 2028.

Can I change invoicing software mid-year?

Yes. Invoices stay in KSeF, so nothing is lost. Move your clients, keep numbering continuous and revoke the old app's permissions in the KSeF portal. Remember that the revenue register and JPK_EWP cover the whole year, so the new software needs revenue from January. Export your data from the old app too.

What is the penalty from 2027 for an invoice issued outside KSeF?

From 1 January 2027, the head of the tax office may impose a penalty of up to 100% of the VAT shown on an invoice issued outside KSeF. For an invoice with no VAT, typical for a foreign client, the penalty is up to 18.7% of the total amount due. The amount depends on the circumstances.

Summary

A good Fakturownia alternative for a B2B developer takes you, without manual fixes, from a KSeF invoice for a foreign client, through the ryczałt register in PLN, to JPK_V7 with an UPO. Check currency conversion, the K_11/K_12 fields, readiness for JPK_EWP and data export. Choose your tool before 1 January 2027, when penalties start.

This article is for information only. For your individual case, especially when choosing a ryczałt rate or handling VAT-UE, consult a tax adviser.