Under mandatory KSeF, sales and purchase invoices live in the central system of the Ministry of Finance — they are no longer sent by e-mail or handed over in a binder. For your bookkeeping to run smoothly, the right people must have access to your company's invoices: employees responsible for invoicing and your accounting office. Here is how to grant permissions correctly in KSeF 2.0.

Why permissions matter

Permissions determine who may issue invoices on behalf of the company, view purchase documents and manage access. Without granted permissions, an accounting office cannot retrieve a client's cost invoices and an employee cannot issue a sales invoice. Remember also that the KSeF certificate is purely a means of authentication — it carries no permissions by itself; these must be granted separately.

How to grant permissions in the KSeF 2.0 Taxpayer Application

  1. Log in to the KSeF 2.0 Taxpayer Application — as the taxpayer (for sole traders a Trusted Profile is enough) or as a person authorised to manage permissions.
  2. Select the company context (NIP) you are acting for.
  3. Go to the permissions management section (the Certificates and Permissions Module).
  4. Indicate who you are authorising: an entire entity — by providing the accounting office's NIP, or a specific individual — by providing their NIP or PESEL.
  5. Choose the scope of permissions — e.g. issuing invoices, viewing (receiving) invoices, managing permissions.

Permissions can also be granted via the API or through integrators — accounting software providers that connect to KSeF.

Entity-level permissions for your accounting office

The most convenient option for accounting office clients is granting permissions to the entire entity (to the office's NIP) with the right to delegate further. The office then manages its own employees' access — without involving the client at every staffing change. This is exactly how LinTax works — the client grants permissions once and we take care of the rest.

When is the ZAW-FA form needed?

Companies and other entities that are not natural persons and do not hold a qualified electronic seal cannot authenticate in the system directly. In that case, a ZAW-FA notification (version 3 as of 1 February 2026) must be filed with the tax office, designating a natural person authorised to use KSeF on the entity's behalf. Based on the ZAW-FA, the designated person receives access and can grant further permissions electronically — including the automatically granted permission to issue invoices.

Review your access rights before 2027

The KSeF transition period ends on 31 December 2026 — from January 2027 penalties for irregularities take effect and authorisation tokens stop working. This is a good moment to verify who has access to your company's invoices, revoke permissions of former employees and make sure your accounting office has full visibility of your documents. If you need help configuring KSeF permissions, contact us.