Polish accounting offices and businesses presented concerns about KSeF implementation to parliamentary committee on January 22, 2026.
KSeF and Business Operations
The National Network of Certified Accounting Offices (OSCBR) proposed changes during a parliamentary committee meeting on supporting entrepreneurship and economic patriotism on January 22, 2026. These changes aim to ensure continuous accounting, VAT neutrality, and system accessibility for small businesses and taxpayers at risk of digital exclusion.
KSeF Certificate Management
One proposed change is allowing accounting offices to manage KSeF certificates on behalf of sole proprietorships. According to OSCBR representatives, the current requirement forces entrepreneurs to personally engage with certificate-related tasks, significantly hindering accounting services, especially for micro-businesses and elderly individuals. This creates unequal treatment as corporations can designate KSeF administrators.
KSeF Password Recovery
Another issue is the inability to recover lost KSeF certificate passwords. When a password is lost, the only option is to invalidate the certificate and apply for a new one, causing service interruptions. OSCBR proposes introducing a password reset function after strong re-authentication, following e-administration standards.
Offline Mode and Budget Credit
Problems also arise with the offline mode (when KSeF is unavailable). OSCBR believes current regulations violate VAT neutrality principles. For example, a taxpayer who successfully delivers a negative correction to a counterparty during system unavailability cannot reduce VAT payable until the document is sent to KSeF. This effectively means the entrepreneur is crediting the state budget.
Other KSeF Change Proposals
OSCBR also proposes: equalizing tax effects between e-invoices and offline-delivered invoice visualizations; allowing offline invoice corrections before assigning a KSeF ID; and eliminating VAT calculation asymmetry between sellers and buyers during system unavailability periods.
