What is the purpose of the ZAW-FA form and when and how should it be submitted?

• The ZAW-FA form is used for granting specific permissions to individuals for KSeF or for reporting unique qualified electronic signatures.
• Submitting the ZAW-FA form is not mandatory for taxpayers, as they have access to KSeF by law.
• Individuals conducting sole proprietorships must have qualified electronic signatures or trusted signatures to use KSeF.
• Other taxpayers, such as companies, can use qualified electronic seals for KSeF or grant permissions using the ZAW-FA form.
• The ZAW-FA form can be submitted by VAT taxpayers, but individuals conducting sole proprietorships can only submit it to report unique qualified electronic signature data, not for granting permissions.
• Other taxpayers, such as companies, can submit the ZAW-FA form to grant specific permissions for KSeF.
• Individuals conducting sole proprietorships cannot grant permissions using the ZAW-FA form.
• The ZAW-FA form is primarily relevant for companies, but it also applies to other legal entities such as municipalities, universities, and foundations.

Source: zrozumvat.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.