This marks the beginning of a structured communication and training effort aimed at ensuring a smooth transition to mandatory e-invoicing. The timeline for mandatory e-invoicing in Poland has already been set, and today’s release is a reminder of the urgency for businesses to prepare:
What’s in the First KSeF 2.0 Manual?
The initial release of the KSeF 2.0 Manual focuses on some of the most practical and immediate concerns businesses and public institutions face when preparing for the system:
1. Secure Authentication in KSeF
The manual sets out how different entities can safely log into the system. This includes explanations of the available authentication methods and how they apply to businesses, individual taxpayers, and public bodies. Secure access is the first step to compliance — and ensuring the right people have the right level of access will be critical.
2. Granting and Managing Permissions
One of the most complex aspects of KSeF is the delegation of powers within organizations. The manual provides detailed instructions on:
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How to assign roles to employees and contractors.
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How to manage permissions for Local Government Units (LGUs) and VAT groups, which often have layered structures.
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How entities can delegate the ability to issue or access invoices securely.
This is especially important for LGUs and VAT groups, which must coordinate access not only within their own units but also across subordinate entities.
3. Specific Rules for LGUs and VAT Groups
The manual also highlights how these entities must report tax identification numbers (NIP) for subordinate units and how roles must be assigned within invoice structures to ensure access rights are properly recognized.
Even if your company is not itself an LGU or VAT group, the guidance is still relevant: if you do business with these entities, you will likely need to adapt your own invoicing processes to ensure smooth cooperation.
What’s Coming in Later Sections?
The Ministry has confirmed that future parts of the KSeF 2.0 Manual will cover additional technical and procedural topics, including:
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Marking invoices within the KSeF system.
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The rules for reporting the intention to issue invoices with attachments.
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Detailed guidance on transitional provisions and the timeline of entry into force of the new regulations.
This progressive rollout of information is designed to give taxpayers time to digest each stage of the requirements and prepare systematically.