From February 1, 2026, the National e-Invoice System (KSeF) will change the way the state controls relationships between companies and self-employed individuals. The new tool, which will initially cover large enterprises with sales exceeding 200 million PLN in 2024, will allow public administration to automatically analyze B2B contracts and more effectively detect cases of false self-employment.
The end of field inspections, the era of algorithms is comingUntil now, detecting fictitious self-employment has been a lengthy and inefficient process. It required on-site visits, contract analysis, interviews, and often initiative from the interested party itself. After the launch of KSeF, control is to be based mainly on data analysis, with IT systems taking over the key role.
The combination of data from KSeF with information held by the Social Insurance Institution (ZUS) and the new powers of the National Labour Inspectorate will create a system that will allow the administration to analyze B2B contracts en masse, automatically, and almost immediately. "The administration will gain a complete, coherent picture of who issues invoices to whom, how often, for what amounts, and in what structure," - said Joanna Stolarek, a tax advisor from the Raczkowski law firm, quoted by "Dziennik Gazeta Prawna".
The system will be able to automatically detect patterns characteristic of fictitious B2B contracts, such as issuing invoices almost exclusively to one entity, regular and fixed amounts corresponding to salaried employment remuneration, or the lack of typical business costs. A simple set of criteria will suffice: one contractor, fixed and repeatable remuneration amount, lack of real business costs, and multi-year continuity of cooperation.
Phased implementation of the systemAccording to the Ministry of Finance's schedule, from February 1, 2026, KSeF will cover the largest companies. From April 1, 2026, the obligation to use the system will extend to other entrepreneurs, both active VAT taxpayers and those exempt from this tax. The smallest entities, the so-called digitally excluded, with monthly sales of up to 10,000 PLN, will be covered by the system from January 1, 2027.
The National Labour Inspectorate (PIP) will be able to use not only data from the National Tax Administration, but also information collected by ZUS. "We have agreed on technical conditions, but before we share the data, the National Labour Inspectorate must demonstrate an IT security audit," - said ZUS president Zbigniew Derdziuk in an interview with Interia Biznes.
From February 1, 2026, the National e-Invoice System (KSeF) will change the way the state controls relationships between companies and self-employed individuals. The new tool, which will initially cover large enterprises with sales exceeding 200 million PLN in 2024, will allow public administration to automatically analyze B2B contracts and more effectively detect cases of false self-employment.
Until now, detecting fictitious self-employment has been a lengthy and inefficient process. It required on-site visits, contract analysis, interviews, and often initiative from the interested party itself. After the launch of KSeF, control is to be based mainly on data analysis, with IT systems taking over the key role.
The combination of data from KSeF with information held by the Social Insurance Institution (ZUS) and the new powers of the National Labour Inspectorate will create a system that will allow the administration to analyze B2B contracts en masse, automatically, and almost immediately. "The administration will gain a complete, coherent picture of who issues invoices to whom, how often, for what amounts, and in what structure," - said Joanna Stolarek, a tax advisor from the Raczkowski law firm, quoted by "Dziennik Gazeta Prawna".
The system will be able to automatically detect patterns characteristic of fictitious B2B contracts, such as issuing invoices almost exclusively to one entity, regular and fixed amounts corresponding to salaried employment remuneration, or the lack of typical business costs. A simple set of criteria will suffice: one contractor, fixed and repeatable remuneration amount, lack of real business costs, and multi-year continuity of cooperation.
According to the Ministry of Finance's schedule, from February 1, 2026, KSeF will cover the largest companies. From April 1, 2026, the obligation to use the system will extend to other entrepreneurs, both active VAT taxpayers and those exempt from this tax. The smallest entities, the so-called digitally excluded, with monthly sales of up to 10,000 PLN, will be covered by the system from January 1, 2027.
The National Labour Inspectorate (PIP) will be able to use not only data from the National Tax Administration, but also information collected by ZUS. "We have agreed on technical conditions, but before we share the data, the National Labour Inspectorate must demonstrate an IT security audit," - said ZUS president Zbigniew Derdziuk in an interview with Interia Biznes.