As the deadline for Poland's mandatory use of the National e-Invoicing System approaches, questions are being raised about the security of data sent to KSeF. We explain who will have access to invoices and other information in the system. 

Entrepreneurs and accountants preparing for the implementation of KSeF may feel uneasy about the confidentiality of the data contained in invoices sent to the system. Will any KSeF account holder have access to them? Will the content of the invoices be able to be known by any official or entrepreneur? We reassure you! After the launch of the National e-Invoice System, the group of people and entities with access to accounting documents will not expand. Only entrepreneurs with an invoice number generated by KSeF will have access to invoices. It will also be retained - to a similar extent as now - by the tax administration.

When will officials have access to KSeF?

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Only authorized employees of tax offices will have access to the electronic invoice system. Obtaining it will involve each time submitting a request to a superior, along with a justification and stating the purpose. Officials will use KSeF only in strictly defined cases:

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• in the course of control activities
• as part of a follow-up
• during tax investigations
• in order to conduct analytical activities. 

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KSeF security for entrepreneurs

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For entrepreneurs, data security will be ensured by a complex system for managing permissions and adding access. Use of the system will become possible only after an account is created in it and authentication is obtained. Once this is obtained, each taxpayer will receive an individual identification number. The method of authorization in KSeF will depend on the type of entity logging into the system:     

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• Individuals - will do so with a trusted signature or qualified electronic signature. If the user does not have them, then he or she will be able to submit a KSeF empowerment notice on the form ZAW-FA.

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• companies (taxpayers who are not natural persons) - will obtain authentication on the basis of a a qualified stamp with the taxpayer's VAT number. If it is necessary to designate an individual authorized to use the KSeF on behalf of the taxpayer, a notice will also need to be filed on the aforementioned ZAW-FA form.

Storage of invoices in KSeF

KSeF will protect entrepreneurs from the loss of invoices, e.g. due to their loss, failure of company computers or accounting systems. Electronic invoices will be stored in the system for 10 years, multiplied and backed up. Access to them will be possible 24 hours a day, 7 days a week. 

KSeF - vademecum of an entrepreneur

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Want to know more? Our experts have created a vademecum for entrepreneurs preparing for the introduction of the new system, with answers to the most frequently asked questions about KSeF. 

Download the entrepreneur's vademecum