Polish businesses are voicing concerns about the first phase of the National e-Invoicing System (KSeF) rollout, citing technical issues and data security fears.
KSeF Implementation Draws Criticism
Companies are critically evaluating the initial stage of the KSeF implementation. Smaller firms, not yet obligated to use KSeF for invoicing, express anxieties regarding data security, system disruptions, and errors stemming from new procedures.
Other businesses view the elimination of paper invoices and increased process automation as benefits of the system.
Research Findings from IFIRMA and Grant Thornton
These conclusions are based on research conducted by IFIRMA and Grant Thornton, although the studies involved different groups of companies.
Mandatory KSeF Adoption Timeline
From February 1, 2026, certain entities – those with 2024 sales exceeding 200 million złoty – are required to issue structured invoices within the National e-Invoicing System.
The obligation will extend to remaining businesses from April 1, 2026, with the exception of micro-enterprises with monthly VAT-documented sales below 10,000 złoty, who will adopt KSeF from January 1, 2027.
Currently, the requirement applies only to sending invoices through the system, not receiving them. All businesses must already receive structured invoices from large companies via KSeF.
Small Business KSeF Usage and Experiences
An IFIRMA survey indicates that over 80% of small and micro-enterprise owners (out of 319 surveyed) have interacted with the National e-Invoicing System. However, only approximately 18% use it daily for invoice issuance.
Initial experiences are largely negative, with around 45% of respondents rating the first phase of KSeF implementation negatively (36% very negatively). Over half support postponing or easing the full KSeF implementation requirement.
Identified KSeF Issues
Surveyed companies criticize the initial KSeF implementation, citing unfavorable experiences during the system’s first month of operation. The most frequently cited problems from the IFIRMA survey were technical issues (21.3% of respondents) and the need for additional procedures (19.5%).
Respondents also reported issues with unclear guidance from the Ministry of Finance, difficulties with permissions, certificates, and authorization, and delays in document processing.
Concerns about data security (22% of respondents), system downtime (20%), and errors resulting from new procedures (20%) persist.
“With the first experiences with KSeF, the weight of concerns has shifted from the preparation stage and hypothetical scenarios to the level of the system’s practical operation,” comments Joanna Łuksza, head of the accounting experts team at IFIRMA.PL.
Grant Thornton’s Assessment of Preparedness
A March 2026 Grant Thornton survey of 150 businesses, 38% of whom are already obligated to use KSeF, shows that companies generally assess their preparedness positively. As many as 77% of firms declare a high level of readiness to use KSeF.
However, 18% of respondents indicate they are fully prepared, while 59% suggest certain areas still need refinement. A significantly smaller percentage rate their readiness as low (11%) or very low (2%), with only 1% reporting no preparatory actions.
Nearly one in ten respondents were unable to assess their organization’s level of preparedness.
Perceived Benefits and Drawbacks of KSeF
Businesses surveyed by Grant Thornton recognize benefits in using KSeF, with the elimination of paper invoice storage and increased process automation cited as major advantages by nearly a quarter of respondents.
Constant access to invoices was also highlighted as a benefit by 22% of respondents.
Other advantages included reduced human error and streamlined document flow (mentioned by 10% of respondents). Fewer respondents (7%) saw a benefit in improved payment term monitoring, while 3% indicated other positive effects.
System Deficiencies Highlighted
The most frustrating issue for users was the lack of notifications for new invoices, cited by almost a quarter of respondents. A fifth of respondents noted the inability to preview an invoice before issuing it.
The third most common issue was system stability problems, including overloads and occasional failures, reported by 18% of respondents.
Less frequently mentioned issues included insufficient technical support (14%), data security concerns (10%), and limitations in the types of invoices available in KSeF (9%). “The system does not accept solutions established in business practice, such as pro forma invoices. This may require changes to arrangements with existing contractors,” Grant Thornton noted.
Additionally, a small group of respondents (5%) cited login methods, likely stemming from issues with the Trusted Profile during the initial weeks of KSeF operation.