admin – Abix Consulting

How to implement KSeF in your company – a practical action plan

admin — Mon, 19 Jan 2026 12:58:39 +0000

From 2026, the National e-Invoice System (KSeF) will cease to be an optional solution and become a permanent element of everyday business operations. The changes will be implemented in stages, but they already require companies to be properly prepared – both technically and organizationally. For many entities, this means selecting the right software, granting authorizations, and adapting existing accounting procedures. The following article will guide you step-by-step through the most important steps to safely and efficiently implement KSeF in your company.

The implementation of the National e-Invoice System (KSeF) is being introduced in stages, with different obligations depending on the size of the company.

In the first phase (from February 1, 2026), the largest businesses (with turnover exceeding PLN 200 million) are required to report all sales invoices to the KSeF. At the same time, the way purchase invoices are processed for small and medium-sized businesses is changing – access to them is now possible exclusively through the KSeF.

In the next stage, the system will cover all enterprises, becoming mandatory for both issuing and receiving e-invoices.

We encourage you to fulfill your obligations arising from the upcoming changes to regulations today – for this purpose, we have provided a step-by-step KSeF implementation plan below.

If you encounter any significant problems while registering Ksef and granting authorization to the accounting office, please report the problem to the following email address: sekretariat@biurorachunkowe-krakow.pl, no later than January 16, 2026.

How to prepare your company step by step?

1. SELECTION / VERIFICATION OF THE INVOICING PROGRAM

The company must have an invoicing program integrated with the National e-Invoice System (KSeF), because from 2026 this system will become mandatory for most entrepreneurs in Poland, and traditional paper invoices and PDFs will no longer be the standard in B2B transactions.

If you already use invoicing software, please contact your provider to confirm that it is integrated with KSeF (i.e. allows reporting to KSeF).

If you are not currently using any program integrated with KSeF, please select the program and contact its provider to confirm that it is integrated with KSeF (i.e. allows reporting to KSeF).

WE ENCOURAGE YOU TO SELECT/VERIFY YOUR PROGRAM AS SOON AS POSSIBLE. FROM FEBRUARY 1ST, A PORTION OF YOUR COST INVOICES WILL BE RECEIVED AT KSeF.

2. SUBMITTING THE ZAW-FA – ONLY FOR COMPANIES (does not apply to sole proprietorships)

When submitting a ZAW-FA application, the Company selects ONE SuperAdmin (and only one, regardless of how the Company is represented). The SuperAdmin will grant subsequent permissions to other users.

Please note: If a company has a qualified electronic seal, it does not need to submit the ZAW-FA – after logging in and authenticating, it can grant and revoke authorizations.

ZAW-FA notifications are submitted by taxpayers and entities granting or revoking permission to an individual to use the National e-Invoice System. They are submitted to the head of the tax office with jurisdiction over the company’s registered office.

The form can be submitted:

on paper – in person at the tax office, or by post,
electronically – e.g. via ePUAP or as an attachment to a general letter in the e-Tax Office (remembering that only persons authorized to represent the company in the number required for a given entity can sign the notification on behalf of the company).

Below are links to download the ZAW-FA form and an example of how to complete it:

DOWNLOAD THE ZAW-FA FORM

DOWNLOAD AN EXAMPLE OF HOW TO COMPLETE THE FORM

WE ENCOURAGE YOU TO SUBMIT YOUR ZAW-FA AS SOON AS POSSIBLE.

3. ACCOUNT AUTHENTICATION

Using KSeF does not require creating an account, but it is necessary to authenticate in the system.

Authentication is the process of confirming the identity of a given individual or entity attempting to access the KSeF. This ensures that actions performed within the system are not anonymous, and taxpayers (both sellers and buyers) can be assured that invoices are only issued by authorized individuals/entities.

Authentication of entities using KSeF requires the use of one of the following methods:

trusted signature – ePUAP,
qualified electronic signature,
qualified electronic seal,
KSeF certificate generated after the taxpayer or authorized entity has authenticated itself in a manner,

and verification of the qualifications held.

Additionally, until the end of 2026, a token will be available for authentication in the KSeF system, i.e., a system-generated string of alphanumeric characters (excluding punctuation marks), assigned to a taxpayer or eligible entity and its authorizations. A token can be generated for both an individual and a non-individual entity, such as a company. The KSeF system does not specify a validity period for the token. Once generated, the token remains valid until revoked by the user, but the ability to generate and use tokens will expire at the end of 2026.

The authentication method in KSeF depends on the legal form of the entity.

KSeF Authentication Guide: CLICK HERE

Comprehensive information about KSEF: CLICK HERE

Login to KSeF: CLICK HERE

4. GRANTING POWERS TO THE ACCOUNTING OFFICE

The Certificates and Authorizations Module (MCU) is a key tool in the National e-Invoice System, used for secure access and identity management.

The Certificates and Authorisations Module (MCU) is a key element of the National e-Invoice System, which is used to:

granting privileges to users of the KSeF system,
submitting applications for issuing a KSeF certificate and downloading them.

From February 1, 2026, the MCU will become one of the modules of the KSeF Taxpayer Application. Until then, to grant authorization to an accounting office, you must authenticate to the MCU at mcu.mf.gov.pl.

Authentication methods in MCU:

Trusted Profile – logging in using a Trusted Signature
Qualified certificate or qualified seal
Qualified certificate “fingerprint”

Nadając uprawnienia biuru rachunkowemu, należy wziąć pod uwagę zakres współpracy określony w umowie na świadczenie usług księgowych:

if you issue your invoices yourself, you should give the office permissions only to view your invoices;
However, if you use an invoicing service, the office must be granted permission to view and issue your invoices.

MCU Guide: CLICK HERE

INSTRUCTIONS FOR GRANTING AUTHORIZATIONS FOR THE ABIX CONSULTING ACCOUNTING OFFICE: CLICK HERE

5. OPTIONALLY GENERATE AN AUTHORIZATION TOKEN OR CERTIFICATE

Integration of the invoicing program with KSeF / integration of the accounting program with KSeF.

1. AUTHORIZATION TOKEN is a special way to log in to KSeF. It is a 40-digit string of characters assigned to a specific entity and scope of permissions – it is a tool used for authentication and authorization in KSeF. Starting December 8, 2025, you can generate tokens necessary for authentication in the KSeF 2.0 system, which will come into effect on February 1, 2026.

You can generate a token for issuing invoices, a separate one for viewing invoices, or a combined token. The token can be integrated with the KSeF system, allowing you to link your invoicing program to KSeF for automatic document reporting.

Unlike a qualified signature, ePUAP profile and electronic seal, a token does not require user participation when sending or downloading invoices.

Token authentication will only be possible until the end of 2026 (after that date it will be necessary to use other authorization methods), but this method is currently fully operational.

The token is generated by logging into the MCU: LINK

2. KSEF CERTIFICATES are a type of electronic identity confirmation of the holder, similar to qualified certificates. They contain personal data of the applicant or entity. Therefore, only that individual can apply for a certificate containing a natural person’s data. Only that individual can download and use it. Certificates issued for entity data, such as a company, are not linked to specific individuals, so the company is responsible for distributing them to specific employees and using them when working at the KSEF.

The certificate is also generated by logging into the MCU: LINK

More information: CLICK HERE

Instructions for generating a token and certificate: CLICK HERE

Employment contract and contract of mandate with one employer

admin — Sat, 25 Feb 2023 17:33:00 +0000

Employment contract and contract of mandate with one employer

In the current legal order, the current labor legislation allows the conclusion of only one employment contract with an employee. In some cases, however, it is possible to conclude a second contract with the employee. One of the more difficult issues is to assess whether signing two different contracts at the same time conflicts with each other. The most common contracts are the employment contract and the contract of mandate. In theory, it is possible to conclude an employment contract and a contract of mandate with one employer, but such an arrangement must be legal and should be justified by the actual needs of the employer and the employee. With help will come the accounting office Krakow, which provides specialized assistance in the field of labor law.

How are they different?

An employment contract is a type of contract in which the employer undertakes to employ an employee on a permanent basis or for a specified period of time, with the employee agreeing to perform work for the employer and under the employer’s direction. This agreement entails a number of obligations and rights for both parties. A contract of mandate, on the other hand, is a type of civil law contract in which the principal (employer) orders the performance of a specific service to a contractor (employee), with the principal having no influence on the manner of performance and no responsibility for the performance of the order. However, it should be remembered that civil law contracts are considered less favorable to the employee, since an employee hired under such a contract is not covered by the same rights and privileges as employees hired under an employment contract. It is always a good idea to seek advice and visit an accounting office or contact experts online.

In order to be able to sign an employment contract and an assignment contract with one employer, several conditions must be met:

The work must indeed be different in nature and purpose. An employment contract should be for permanent or long-term employment, while a contract of mandate should be for the performance of a specific, one-time service or task.
The employer must have a real need for an employee under both contracts. This must not be an attempt to circumvent labor laws or to avoid, for example, the obligation to pay dues associated with an employment contract.
The employer must comply with regulations on civil law contracts. The contract of mandate must meet the requirements of the Civil Code and the Law on Business Activity, for example, it should be in writing, specify the parties, the subject of the mandate, the remuneration, the term of performance.
The employer must comply with regulations regarding minimum wage, social and health insurance, vacation, etc. for a contracted employee.
The employer must comply with regulations on occupational health and safety and against harassment and discrimination.

Entering into an employment contract and an assignment contract with the same employer can bring several benefits to both parties:

Flexibility: An employment contract gives an employer the option to hire an employee on a permanent or longer-term basis, while a contract of mandate allows an employee to be hired for a specific, one-time project or task.
Lack of liability: An assignment contract allows the employer to avoid liability for any damage caused by the employee during the assignment.
Ability to use specialized knowledge: A contractual agreement allows an employer to hire a specialist in a particular field only for the time needed to complete a specific project or task.
The employer can better match his needs with the employee’s qualifications and competence.

Is it possible to conclude an employment contract and an assignment contract at the same time?

In summary, concurrently concluding a contract of employment and a contract of commission with one employer is legally possible if they involve different activities. If an employer wants to hire an employee under both contracts, he should prove that the work to be performed by the employee is actually different in nature and purpose from that specified in the employment contract. Note that if the employer does not meet the legal requirements, the contract of mandate may be considered an employment contract, with legal consequences for the employer. Therefore, before entering into such an agreement, it is worth consulting a lawyer or a legal specialist. employment, a good choice is an accounting firm that provides comprehensive services to its clients.

In addition, an assignment contract with an employer with whom the employee already has an employment relationship will be subject to all social and health insurance contributions. According to Art. 18 para. 1a of the Law on the Social Insurance System, income earned from such a contract is included in the basis for calculating social insurance contributions. Thus, wages from a contract of employment and a contract of commission with a single employer constitute a single basis for Social Security contributions.

Contract of mandate – regulations and hourly rate

admin — Sun, 05 Feb 2023 10:50:25 +0000

Contract of mandate – regulations and hourly rate

The contract of mandate is still one of the most common civil law contracts in the country. Entrepreneurs choosing to hire employees in this form of contract are not obliged to comply with regulations on vacation leave, payment of vacation pay or payment of sick pay. A contract of mandate is a civil law contract, which is regulated by the Civil Code, not the Labor Code. In practice, this means that the employee is entitled to the rights arising directly from the content of the contract.

The contract of mandate does not apply to the notice period, and the potential employee can break the contract overnight, without notice. Despite this, the employer is always obliged to provide adequate protection for his employees and must guarantee safe and sanitary working conditions. As of 2023, the hourly rate for a contract of mandate is PLN 22.80 in the first six months, and thereafter the rate of PLN 23.50 per hour of work will apply. The entrepreneur is obliged to keep records of the time worked by his employees in such a way that inspection authorities can seamlessly verify the application of the minimum hourly wage requirements.

Employment contract – types, elements and notice period

The basic form of employment for employees is the employment contract. This legal action, which is currently the most favorable form of employment, involves the submission of consensual statements of intent by both potential employees and employers. The form of employment contract is always prepared in writing and obliges the employee to perform specific duties for the employing company, under the supervision of a supervisor.
It is the employer’s duty to pay the employee’s salary at all times and to guarantee working conditions that comply with health and safety rules. This form of contract protects the interests of both parties, both employer and employee, and can be signed for a probationary period, for a fixed or indefinite period, for a replacement or for a period of time
performing a specific task. Accounting Office Krakow points out that any form of employment contract must have a number of elements:

date of signature
details of both parties
information on the type and location of duties performed
working time

Wanting to terminate an employment contract signed for an indefinite period, i.e. to end an existing employment relationship, one must work for 2 weeks in the case of employment of less than six months, 1 month if the employment lasted a minimum of 6 months, and 3 months if the employee has been with the company for at least 3 years. If you decide to terminate a probationary contract, your notice period will be 3 working days for a contract signed for less than 2 weeks. On the other hand, if you sign a contract for a probationary period lasting more than two weeks, then the notice applies at the rate of one week.

Employment contract or contract of mandate? Advantages and disadvantages

When looking for a new job, it’s a good idea to find out in advance what kind of civil law contracts a particular company offers. The form of employment determines not only the salary, but also the availability of various privileges. An employment contract is by far the most favorable option, which provides, among other things. protection from dismissal for pregnant women, pre-retirement protection, the right to leave and the right to regular
salaries. In addition, during the term of the employment contract, part of the contributions are paid by the employer – we are talking about partial pension contributions, the entirety of accident contributions, contributions to the Labor Fund and the Guaranteed Employee Benefits Fund.

The disadvantages of an employment contract certainly include the obligation to provide work in person, which means that it is not possible to delegate duties to someone else, to work under the supervision of the employer, and to perform duties at a place strictly determined by the company and specified in the signed contract. If we’re talking about an assignment contract, as the accounting office shows, the big advantages are lower Social Security contributions, no strictly defined working hours and often the possibility of working anywhere the employee chooses.

It is worth remembering, however, that a typical assignment, in addition to not being entitled to overtime pay or the traditional termination of an ongoing contract and severance pay, does not count toward seniority. The advantage of a particular form of employment over another is an individual issue, as what is an advantage for one employee may be a disadvantage for another.