KSeF 2026: Who Is Liable for Invoicing Errors—Taxpayer, Invoice Clerk, or Accountant?

• From February 2026, responsibility for invoicing errors in KSeF primarily lies with the taxpayer (business owner or company head).
• Employees or authorized persons who handle invoicing are also responsible, with the extent of their liability depending on the type of error, their fault, and relevant legal regulations.
• Each user must be identified in KSeF, except when using a qualified seal, which attributes actions to the company rather than an individual.
• For unintentional errors, employee liability is limited (up to three times their salary); for intentional errors, liability is greater.
• The taxpayer is responsible for implementing KSeF and ensuring correct invoicing, but practical responsibility may also fall on employees or accountants involved in the process.

Source: ksiegowosc.infor.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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