How to Receive an Invoice in KSeF in Poland in 2026 (Guide for a Sole Proprietorship (JDG))

How to find and check a purchase invoice in KSeF, grant your accountant permissions, fix a faulty document, and handle foreign invoices.

An invoice issued in KSeF to a company's NIP is available to the buyer in the system. It does not require clicking "accept," but you still have to check the document, the connection between the purchase and your business activity, and your right to the expense and to VAT.

1. Get Access

The owner of a JDG can use the Ministry of Finance's tools or software integrated with the KSeF API. Access requires authentication and the proper permissions.

You do not hand your accountant your private Trusted Profile or password. You grant them, or the accounting office, permissions to read and work on invoices.

2. Download the Invoices

Documents can be searched by date range, seller, NIP, and other data available in the system.

For each invoice, check:

the seller's own invoice number,
the KSeF number,
the seller's NIP and name,
the issue date and sale date,
the line items, amounts, and VAT rates,
the payment method and due date.

The KSeF number does not replace the seller's invoice number.

3. There Is No Accepting or Rejecting

KSeF does not run a process in which the buyer accepts an invoice and, upon rejection, the document goes back to the seller. Nor is there a general "by the end of the following month" deadline for rejecting an invoice.

If a document is faulty:

contact the seller,
request a correcting invoice,
do not book the faulty expense automatically,
keep the correspondence if the transaction is disputed.

4. An Invoice in KSeF Does Not Mean an Automatic Expense

The system confirms that the document was issued, but it does not verify on the taxpayer's behalf:

whether the purchase actually took place,
whether it serves the business,
whether it is private in nature,
whether the expense is excluded from tax-deductible costs,
whether the taxpayer has a full right to deduct VAT,
whether the invoice was issued to the wrong NIP.

Every document must be classified for accounting purposes.

5. The Moment of VAT Deduction

The mere presence of an invoice in KSeF does not grant a deduction without meeting the conditions of the VAT Act. You must account for, among other things, the arising of the tax obligation at the seller, receipt of the invoice, a connection with taxable sales, and the limitations applying to a specific expense.

An incorrect invoice may need to be corrected before a deduction is safe.

6. Foreign Invoices

Invoices from a foreign seller with no Polish registered office or relevant fixed place of business usually do not go into KSeF. You still have to receive them by email, through the supplier's panel, or in another agreed form.

This does not mean that "KSeF only concerns domestic invoices." A Polish seller covered by the obligation can issue an invoice in KSeF for a foreign counterparty.

In accounting, you therefore have to maintain two channels:

KSeF for documents available in the system,
a separate flow for foreign purchases and excluded documents.

7. Invoices Outside KSeF During the Transitional Period

In 2026, some documents may legally operate outside KSeF, including consumer invoices, foreign documents, and invoices from the smallest issuers who use the transitional limit of PLN 10,000 gross per month.

The absence of an invoice in KSeF does not always mean a mistake by the seller. First you have to establish their status and the type of document.

8. KSeF Does Not Replace the JPK or a Supporting Archive

KSeF stores invoices, but it does not automatically send JPK_V7 on the taxpayer's behalf. Nor does it contain all the documents needed to defend an expense, such as a contract, an order, an acceptance protocol, or a description of the purpose of the purchase.

It is worth combining invoice downloads with a process of:

business approval outside KSeF,
describing the expense,
controlling payments,
reconciling corrections,
archiving supporting documents.

The Most Common Mistakes

Looking for an accept or reject button.
Automatically booking all documents.
Treating the KSeF number as the seller's invoice number.
Overlooking foreign invoices.
Assuming that any missing document in the system is a violation.
Sharing private login credentials with your accountant.
Assuming that KSeF files JPK_V7 by itself.
Failing to check for a wrong NIP and duplicates.

Sources

Want Your Invoices to Go Straight to Accounting?

Oxyok receives documents from KSeF, adds foreign purchases, and handles JDG settlements. Accounting costs from 49 zł + VAT per month.

Write to Paweł or see Oxyok accounting.

This material is general in nature. The workflow depends on the type of invoice, the issuer's status, and permissions in KSeF.