How to send invoices to your accountant in the KSeF era?

Until recently the routine was familiar to anyone running a Polish entity: end of month, a shared folder, sales PDFs, scanned receipts, an email to the bookkeeper. Since 1 April 2026, when KSeF (Poland's national e-invoicing system) became mandatory for the vast majority of active VAT taxpayers, half of that routine no longer serves a purpose. Structured invoices are pulled from the system directly.

The other half did not disappear. It only disappeared from your attention. Your accountant still needs documents that physically do not exist in KSeF, and still needs decisions from you that no software will make on your behalf.

Below: how to set access up once, what your accounting office genuinely expects from you, and where dates most often go wrong.

What changed: nobody is waiting for your email

In KSeF, access to invoices is a separate permission type. A taxpayer can grant it to an accounting office, and that office then authenticates with its own qualified signature or seal and retrieves documents on its own schedule, without involving you.

This works in both directions. Sales invoices you issue are in the system from the moment a KSeF number is assigned. Purchase invoices from Polish counterparties covered by the mandate reach you the same way. Nothing gets scanned.

The Ministry of Finance documents the permission models in KSeF 2.0 Handbook, Part I. It is worth skimming before your next call with the accountant, because "what scope should we grant you" is usually the first question on the table.

Step 1: grant permissions once, not every month

You have three practical options.

Model What the office gets When to choose it Permission granted to an entity (the office's NIP, its Polish tax ID) Authorised staff of that office act on your behalf The default for an ongoing bookkeeping relationship Permission granted to a named individual One specific accountant, by name When you want a narrow, controlled scope ZAW-FA notification (paper form filed with the tax office) Designation of an individual authorised to act for the company A company with no qualified electronic seal, where nobody can authenticate electronically

Three things that are easy to miss:

1. Granting to the office as an entity survives staff turnover. When the person handling your books changes, the office updates permissions internally. You do nothing.

2. Invoice access can be granted without issuing rights. If the office only books entries while you issue invoices yourself, there is no reason to hand over a broader scope.

3. The "with the right to forward the permission" checkbox creates indirect permissions. Without it, the office cannot pass access to its own staff, and you will be back on this topic within a week.

Permissions are granted in the KSeF Taxpayer Application or through software integrated with the system. Scope and procedure are set out in the Regulation of the Minister of Finance and Economy of 12 December 2025 on the use of the National e-Invoicing System (Dz.U. 2025 item 1815, as amended).

Step 2: the list of what KSeF does not contain

This is the heart of the question. Your accountant will not ask for sales invoices. They will ask for everything the system does not hold:

• fiscal receipts, which are not invoices and therefore never go to KSeF,

• receipts bearing a NIP up to PLN 450 and invoices issued from fiscal cash registers, which may stay outside KSeF until 31 December 2026,

• invoices from foreign suppliers with no seat or fixed establishment in Poland: cloud, advertising, SaaS subscriptions, tooling,

• rachunki (simplified bills under the Tax Ordinance) and debit, credit and accounting notes,

• B2C invoices, unless you chose to issue them through KSeF voluntarily,

• rail and air tickets and motorway tolls that function as invoices,

• invoices under the OSS and IOSS procedures,

• pro forma invoices, which were never accounting documents,

• bank statements, contracts, payroll and warehouse documents, none of which KSeF ever covered.

A concrete case. A marketing agency operating as a JDG (Polish sole proprietorship) handles 40 cost documents a month. After the KSeF transition, 26 of them are pulled by the accounting office on its own. Fourteen remain: Google Ads, two Irish SaaS tools, US hosting, tickets, and two invoices from a supplier still relying on the PLN 10,000 monthly deferral. Those fourteen are now your entire cost workload. Less than before, but still monthly.

Step 3: the KSeF number is the date that counts

A structured invoice is deemed received on the day its identifying number is assigned in KSeF (Article 106na(3) of the Polish VAT Act). That moment sets the earliest period in which input VAT may be deducted, assuming the other statutory conditions are met.

Here is the example that quietly breaks month-end reconciliations:

P_1 (date shown on the invoice):   31 March
KSeF number assigned:              4 April
Invoice downloaded from KSeF:      10 April
Earliest VAT deduction:            April

The download date is irrelevant. So is the P_1 field, even though it is the date that dominates the visual rendering of the document.

Exceptions apply in offline24 mode and during outages: under Article 106nf(10) of the VAT Act, the receipt date is the date the buyer actually received the invoice, and where that date falls later than the assignment of the KSeF number, the assignment date governs. Separate rules apply to buyers covered by Article 106gb(4), who receive invoices outside the system. KSeF 2.0 Handbook, Part II covers the detail.

The practical consequence for you: your accountant needs to see the KSeF number assignment date, not just the issue date. If your software only surfaces P_1, someone will overstate a deduction at a month boundary.

Step 4: decisions no system can guess

KSeF delivers XML: parties, line items, rates, amounts. It will not tell you whether a PLN 6,000 laptop is a fixed asset, whether fuel is deductible at 50%, or which cost category an agency invoice belongs to.

Then there is the JPK_V7 marker for purchases: KSEF for a document carrying a KSeF number, OFF for an invoice issued in offline24 mode, BFK for a document legitimately outside KSeF, DI for a NIP receipt treated as an invoice. The origin of a document can be detected automatically. The cost category is your own taxonomy, and no system should be guessing at it.

How this works in Biurko

A few specifics from our side, without overpromising:

• A built-in Accountant role. Full invoice work plus KSeF sending and importing, with no access to KSeF connection configuration, team management, roles or billing. You invite your accountant by email instead of sharing credentials.

• Multi-company panel. An accounting office switches between clients in one place, with permissions set separately per company.

• Purchase register export to CSV or XLSX. Net columns broken out for every VAT rate, tax columns for the non-zero rates, JPK marker, cost category, and filters by receipt date, counterparty and category.

• Scheduled KSeF pulling. New documents are retrieved on a cycle, with separate watermarks for sales and purchases.

• A "needs review" flag with a stated reason. When an import detects inconsistent totals, a correction whose original could not be located, a line with no amounts, or a settlement covering several advance invoices, the document is flagged and the reason is shown. The accountant clears it only after checking.

What we do not do: we do not generate JPK_V7 and we do not keep the ledger. A bookkeeping module is on the roadmap. Biurko handles invoicing, KSeF and the registers your accounting office loads into its own software.

Checklist before your next month-end

1. Open the KSeF permissions tab and confirm the office actually holds invoice access, with a scope that matches your contract.

2. Agree who pulls documents from KSeF: the office or your system. Doing both produces duplicate register entries.

3. Collect non-KSeF documents in one place as they arrive, not on the fifth of the following month.

4. Verify your software displays the KSeF number assignment date, not only the P_1 field.

5. Agree a cost category list and assign categories at import time.

6. Clear documents flagged for review before the office closes the period.

7. If you still rely on the PLN 10,000 monthly threshold, track it. Exceeding it in a single month ends the deferral permanently, and the relief expires on 31 December 2026 regardless.

Wrapping up

KSeF did not remove your obligation to work with an accountant. It removed the retyping and the scanning. What remains is shorter and more important: permissions granted correctly, a complete set of documents from outside the system, and cost decisions made as you go.

In Biurko you configure this once. Invite your accountant to a built-in role with a limited scope, enable scheduled KSeF pulling, and export a purchase register your accounting office loads without corrections. Create a free account at biurko.io and try it on your own invoices.

FAQ

Do I still need to send my accountant sales invoices if I use KSeF? No, provided you granted the office invoice access in KSeF. Structured invoices are retrieved directly from the system. You only forward what KSeF does not hold, such as foreign supplier invoices, fiscal receipts and simplified bills.

How do I grant a Polish accounting office access to KSeF? In the KSeF Taxpayer Application or through integrated software, choose to grant a permission, enter the office's NIP and select the scope. Invoice access is usually sufficient, optionally combined with issuing rights and the right to forward the permission to the office's own staff.

Can an accounting office issue invoices on my behalf? Yes. The Ministry of Finance provides for designating an entity authorised to issue invoices, in which case authorised staff of that office do the issuing. Agree an approval procedure in your contract, since tax liability for the content of the invoice stays with you.

What about invoices from Google Ads or foreign hosting providers? Suppliers with no seat or fixed establishment in Poland are not obliged to issue invoices through KSeF. Those documents continue to reach your accountant outside the system, exactly as before.

Which date do I use to book a purchase invoice from KSeF? The receipt date is the day the KSeF number was assigned (Article 106na(3) of the VAT Act), and that sets the earliest VAT deduction period. Neither the P_1 field nor the date you downloaded the invoice matters here.