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Your Accounting Office: Granting KSeF Access – Yes or No?

by Monika Matyjek-Góra Business Consulting Manager

Today, let's look at the KSeF from a slightly different perspective. Many small or medium-sized business owners outsource their accounting to external firms and are wondering whether anything will change for them with the introduction of the KSeF.

Jak na większość skomplikowanych pytań, jedyna słuszna odpowiedź brzmi „to zależy” - na szczęście zależy od nas i naszego wyboru jaką formę ta współpraca przyjmie, a mamy kilka możliwości.

Almost "business as usual"

To grant or not to grant? Well, you don't have to grant direct access to the KSeF for the accounting office. You can decide to keep the cooperation with the accounting office as it is currently. This will mean that it will be your responsibility to issue or send sales invoices to the KSeF and retrieve them from the platform for purchase invoices. You can use the Taxpayer Application provided by the Ministry of Finance for this purpose. Such an approach protects your privacy, and you also don't need to manage tokens or permissions, but it leaves more work on your side.

How to transfer invoices to the accounting office?

Documents from the KSeF can be downloaded as a structured invoice in XML format or as a visualization in PDF format. Transferring PDF files (or printing them) to the accounting office will not allow for automation of accounting work or its optimization. Consider and consult with the office the possibility of transferring files in XML format - this is a standard easy for computer systems to "read" - this way we avoid manual data entry by the accountant, thus reducing the possibility of errors practically to zero. The challenge may be the KSeF ID number, which will not be found in the XML file, and it will be necessary to enter it into the accounting system for proper reporting, e.g., JPK files or for payments. If the office does not have access to the KSeF, it may ask you to send UPO files, i.e., confirmations of the correct sending of invoices to the system, or other statements that the document has been submitted to the KSeF in accordance with current legal requirements.

Granting access to the KSeF

If you decide to grant access to the KSeF for your accounting office, you can do so in several ways:

  1. Access for a specific employee of the office.
  2. Access for the owner of the office.
  3. Access for the office as an entity.

Each method has its pros and cons, so it's worth discussing with your accounting office to determine the most advantageous way of cooperation and consider the capabilities of the accounting system used by our office.

It's important to think ahead about the consequences. If we grant access to invoices and accountants will retrieve purchase invoices from the KSeF themselves, it's worth designing a process for accepting such invoices to avoid falling victim to fraud and, for example, prevent the booking of scam invoices where someone tries to extort money from us or, worse, payments if the accounting office also provides such services.

If we grant access to issuing invoices, it's worth considering how to deliver invoices to customers who are not subject to mandatory KSeF and to whom we must provide invoices through another agreed-upon method. Will the accounting office handle this, or should they send visualizations to us, and we pass them on to the customer?

These are just examples, but there are more topics or rather dilemmas to consider, so it's necessary to pay attention to avoid mistakes and disappointments.

I choose a hybrid option

Of course, any "mix of the above" is possible. By granting access to the accounting office, we decide on the scope in which the office will be able to represent us, including:

  1. Access to invoices for retrieval – both purchase and sales invoices.
  2. Issuing invoices – entering sales invoices into the KSeF or sending them from accounting systems.
  3. Granting permissions – further managing permissions, e.g., when we grant them to the owner of the office, and they would pass them on to their employees.
  4. Reading permissions – to check who currently has granted permissions.

You can choose any option, considering your requirements. For example, you can send data for sales invoices so that the accounting office issues them in the KSeF, but leave the receiving and delivering of invoices from the KSeF to the office on your side, so that only approved purchase invoices reach the office.

Do you have questions? Do you need help considering the pros and cons? Contact us.

by Monika Matyjek-Góra Business Consulting Manager