- KSeF provides authentication and authorization for taxpayers to access structured invoices.
- Taxpayers can grant permissions to other entities, such as accounting offices or specific individuals.
- Benefits of authentication include the ability to view, issue, and receive structured invoices.
- Experts from the Ministry of Finance and the National Revenue Administration will provide guidance on granting permissions for companies with more employees.
- Upon authentication, taxpayers are automatically granted full ownership rights, including the ability to grant, modify, or revoke permissions.
- Different permission models include standard, self-invoicing, and models for local government units, VAT groups, and internal units.
- In the standard model, taxpayers can grant direct or indirect permissions to individuals or other entities, respectively.
- Accounting offices can be granted access to invoices, simplifying cooperation, but they cannot grant permissions to other individuals or entities.
- Personal permissions are always assigned to specific individuals based on their NIP/PESEL number or registered fingerprint.
- Taxpayers can decide which permissions to grant to other individuals, such as employees, who can then grant permissions to others.
- Multiple individuals can have full permissions, or permissions can be divided based on tasks and responsibilities.
- Taxpayers can also grant indirect permissions to other entities, allowing them to grant permissions to individuals.
- Indirect permissions are the same as the taxpayer’s permissions, but only for accessing and issuing invoices.
Source: gov.pl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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