KSeF 2.0 - who will gain access to your invoices?

The National e-Invoicing System - a revolution gathering pace

From 1 April 2025, the National e-Invoicing System (KSeF) will no longer be a tool solely for the largest taxpayers. The obligation to issue structured invoices will cover the vast majority of small and medium-sized businesses, which means millions of new documents will appear in the system. This is a fundamental change in how the state collects and processes data on commercial transactions.

KSeF 2.0 is not just a technical platform for sending invoices. It is a huge database containing detailed information on counterparties, amounts, the subject matter of transactions and commercial terms. Until now, this type of data was dispersed - now it will be centralised in one place, which opens up entirely new possibilities for its use.

For business owners, this means the need to take an even more careful approach to tax documentation. Every invoice issued in KSeF becomes a permanent digital record, available to the tax administration in real time. Errors, inaccuracies or careless entries can now be detected far faster than ever before.

Who exactly will gain access to KSeF data?

The greatest controversy is caused not by the system itself, but by the range of entities authorised to view invoice data. Under the new provisions of the Tax Ordinance coming into force in parallel with the expansion of KSeF, access to the information held in the system will be granted not only to tax authorities, but also to many other state institutions.

The list of authorised entities is surprisingly broad and includes, among others:

• The public prosecutor's office - as part of criminal and fiscal criminal proceedings
• Courts - both criminal and civil, to the extent necessary to resolve cases
• The Office of Competition and Consumer Protection (UOKiK) - to monitor payment gridlock and anti-competitive practices
• The Supreme Audit Office (NIK) - as part of audits of the spending of public funds
• The State Plant Health and Seed Inspection Service (PIORiN) - which may come as a surprise, but results from the need to verify trade in plant material
• Other administrative bodies - the list of which may yet be extended by regulations

This is a fundamental change compared with the current legal position. Until now, state authorities could only request data from tax files held in the Central Register of Tax Data. In addition, the President of UOKiK received information from standard audit files (JPK), which he used to combat payment gridlock. Now the scope of available information and the circle of authorised institutions will widen significantly.

Do business owners have reason to be concerned?

The answer to this question is not clear-cut. On the one hand, transparency in business transactions is a value that benefits honest business owners - it helps eliminate unfair competition, tax fraud and the grey economy. On the other hand, such broad access to sensitive commercial data raises legitimate questions about the protection of trade secrets and privacy.

Business owners should be aware of several key risks. Firstly, invoice data may reveal the structure of suppliers and customers, trading margins and even a company's pricing strategy. In the wrong hands, such information could be used to the detriment of the business. Secondly, the number of entities with access to the data statistically increases the risk of information leaks.

Thirdly, there is concern about excessive state interference in business activity. Although every authority should request only the data necessary to perform its statutory tasks, in practice the line between a justified need and excessive scrutiny can be blurred. Business owners have the right to challenge overly broad information requests and, in the event of a breach of the rules, to seek protection through the courts.

What security guarantees do the regulations provide?

The legislator states that the sharing of KSeF data will be subject to strict procedures. Authorities requesting access must demonstrate the legal basis and purpose of the data processing. In addition, the general rules on personal data protection under the GDPR and the provisions on tax secrecy apply. Nevertheless, the effectiveness of these guarantees will depend on how the law is applied in practice, which we have yet to observe.

How can you prepare your company for the new KSeF reality?

In the face of the coming changes, business owners should take specific steps to protect their interests. Below we set out the most important steps worth implementing before the expanded KSeF is fully launched.

A tax documentation audit is the absolute foundation. You need to make sure that all invoices issued in KSeF are correct in substance and form. Any inaccuracy may become a pretext for an inspection or clarification proceedings by one of the many authorised authorities.

It is also worth carrying out a review of internal procedures concerning access to KSeF within the company. You should define precisely who issues, receives and corrects invoices, and on what terms. Proper permissions management minimises the risk of errors and unauthorised access.

Also crucial is working with a tax adviser or law firm that monitors legislative changes on an ongoing basis and can assess whether any requests from authorities for data to be disclosed fall within the limits of the law. In the event of an inspection or proceedings, professional legal support can prove invaluable.

Don't wait - protect your interests today

The expansion of KSeF and the sharing of invoice data with many state authorities is a change whose effects will be felt by every business owner in Poland. Regardless of company size or sector, it is worth ensuring now that your documentation complies with the new requirements and preparing for possible enquiries from public institutions.

Our firm offers comprehensive support in preparing companies to operate in the new KSeF reality. We help with tax audits, represent clients in inspection proceedings and advise on the protection of commercial data. Contact us to arrange a consultation - together we will safeguard your business.