- From February 1, 2026, the National e-Invoice System (KSeF) becomes mandatory for the first group of VAT taxpayers; all must receive structured invoices from this date.
- To use KSeF, companies and individuals need a certificate, obtainable from November 1, 2025, via the Certificate and Authorization Module.
- Certificates can be issued to a company (legal entity) or an individual; authentication requires a qualified electronic signature, qualified electronic seal, or trusted signature (ePUAP).
- Qualified electronic seals are required for legal entities, but can also be purchased by sole proprietors and civil law partnerships with a NIP.
- Company certificates can be used by multiple employees, but the company is responsible for managing and tracking their use.
Source: podatki.gazetaprawna.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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