The tax office is calling business owners about KSeF - what is going on?
Since the launch of the National e-Invoicing System (KSeF) on 1 February 2025, Polish business owners have been facing a new reality. The largest companies - around 5,300 entities - have been required to issue invoices exclusively through this system. From 1 April 2025, this obligation will extend to thousands more small and medium-sized businesses. Against this background, a phenomenon has emerged that has caused concern in the business community - tax office employees have started phoning companies that are not yet using KSeF despite being obliged to do so.
The Ministry of Finance explains that the telephone campaign is "partnership-based" in nature and forms part of an information support effort. According to the ministry, the aim is not to carry out an inspection, but to help business owners adapt to the new rules. Despite these assurances, tax advisers are unanimous in recommending great caution when speaking to the tax office by phone. Why? There are several reasons, and it is worth knowing them before you pick up such a call.
It is worth stressing that the Ministry of Finance itself previously assured that no penalties or sanctions linked to the implementation of KSeF would be imposed in 2025. Even so, calls from the tax office may understandably cause concern, especially among business owners who have not yet implemented the system or who have misinterpreted the transitional provisions.
What is KSeF and who is subject to the e-invoicing obligation?
The National e-Invoicing System is a central IT system administered by the Ministry of Finance, used to issue, send and store structured invoices. Its introduction is one of the most significant changes to Polish tax law in recent years. The system is intended to tighten the tax system, automate the flow of documents and reduce the grey economy.
The KSeF implementation timetable is as follows:
- From 1 February 2025 - e-invoicing obligation for the largest VAT payers (turnover above a specified threshold).
- From 1 April 2025 - obligation for all business owners carrying on a business activity, except those whose monthly value of sales documented by invoices does not exceed PLN 10,000 gross.
- From 1 January 2027 - obligation for the smallest entities that have so far benefited from the threshold exemption.
This means that very soon practically every active VAT taxpayer in Poland will have to issue and receive invoices exclusively via KSeF. Failing to comply with this obligation - although no penalties are formally due this year - may result in increased attention from the tax authorities, which is exactly what we are now seeing in the form of calls to companies.
How to respond to a call from the tax office? Practical tips
Tax experts, including Arkadiusz Lament, Chief Tax Adviser at Global Tax, give clear recommendations to business owners who receive a call from the tax office about KSeF. Below we set out the key rules of conduct that every business owner should know.
1. Stay calm - this is not an inspection
A call from the tax office is not a procedural step within the meaning of the Tax Ordinance. A business owner is under no obligation to give detailed explanations "on the spot" during a phone conversation. This is neither a formal tax inspection nor clarification proceedings, so there is no need to panic or make hasty decisions. Staying calm and composed is the basis of a proper response.
2. Limit the information you provide
This is the key rule, stressed by all tax advisers. During a phone call, do not disclose sensitive data, details of the accounting systems you use, technological integrations or the company's internal processes. Any information given orally may be used in the future, and the business owner has no control over how it will be recorded. The rule is simple - the less you say, the better.
3. Ask for written contact
If the conversation starts to go beyond general informational questions, the best solution is to politely ask for the enquiry to be sent in writing. The written form requirement is one of the fundamental principles of administrative procedure. Written contact gives the business owner time to prepare a reply, consult a tax adviser or lawyer, and retain full control over the scope of the information disclosed.
4. Verify the caller's identity
Given the growing number of telephone scams and frauds, it cannot be ruled out that the caller is impersonating a tax office employee. It is worth asking for their first name, surname and the name of their organisational unit, and then calling back on the tax office's official number to verify. This is a simple step that can protect your company from serious consequences.
Officials' access to data in KSeF - is there anything to fear?
One of the key issues raising doubts among business owners is the extent of access that employees of the National Revenue Administration (KAS) have to data stored in KSeF. Deputy Minister of Finance and Head of KAS Marcin Łoboda assured that access to the e-invoicing system is strictly controlled. Not all of the roughly 60,000 employees of the tax administration can view taxpayers' data.
To gain access to KSeF, an official must have their superior's approval, and their actions must be closely linked to the work assigned to them - for example, ongoing tax proceedings or an inspection. Moreover, the system records every user's activity: the time spent in the system, the entities checked and the purpose of the query. Breach of tax secrecy carries a penalty of up to 5 years' imprisonment.
Despite these safeguards, the fact that the tax office is actively contacting companies that do not issue invoices in KSeF suggests that the tax authorities are monitoring the level of implementation of the system. Business owners should be aware of this and treat the implementation of KSeF as an organisational priority.
What next? The last moment to implement KSeF
Tax experts agree that the tax authorities are "testing the waters" ahead of the key date of 1 April 2025. Companies that have not yet implemented the National e-Invoicing System should take immediate action - both technical and organisational. At the same time, remember that no business owner is obliged to explain the state of their preparations over the phone.
If you run a business and have doubts about the obligation to use KSeF, the interpretation of the transitional provisions or how to respond to contact from the tax authorities - do not delay seeking legal advice. Properly implementing the e-invoicing system and knowing your rights in dealings with the tax administration can spare your company unnecessary stress and potential problems.
Contact our firm - we will help you through the KSeF implementation process, prepare a response to any enquiries from the tax office and make sure your company operates in full compliance with the applicable tax rules. An initial consultation will allow us to assess your situation and propose specific solutions.
Have a question about this?
The first consultation is free - let us talk about your situation.
