The entry into force of the National e-Invoice System has highlighted the threat to honest companies. There is scope for abuse by issuing fictitious (scam) invoices on the new electronic platform. Therefore, you may mistakenly pay an invoice that is not due. How to recognize such documents?
The e-invoicing revolution has started. The National e-Invoice System (KSeF) was launched on Sunday at midnight. Its goal is – as the government argues – streamlining tax settlements in circulation between companies. However, even before the launch of KSeF, many entrepreneurs raised concerns about the new platform gives rise to the possibility of abuse. It's about being exposed by fraudsters fictitious (scam) invoices.
Watch out for invoices you shouldn't pay
Such documents may be sent to entrepreneurs who: were not a party to the actual transactions. All it takes is a moment of inattention and such companies may mistakenly pay for products or services that they did not order or receive.
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Automatic assignment of invoices to buyers based on their Tax Identification Number creates room for abuse, especially when the document should not be delivered to a given company at all. Is there any tool to detect such unfair practices?
Importantly, KSeF is an entrepreneur it is not possible to reject an invoice, before it is assigned to his account. As a result, a document issued by mistake or an attempted fraud will appear in the system on his account in the same way as a real invoice for the ordered goods.
🚨 Don't fall for misinformation! There is a lot of false information circulating on the Internet about KSeF.
We would like to remind you that all announcements regarding the system can be found on our profiles @MF_GOV_PL and @ksef_info and the KSeF hotline.
Be vigilant, verify everything you see on social media ⤵️ pic.twitter.com/yi8Uv9DRMD— Ministry of Finance (@MF_GOV_PL) January 30, 2026
There may be many invoices and it will be easy to miss such an item make a payment for a transaction that did not take place. However, most importantly, the mere presence of an invoice in KSeF does not automatically result in tax consequences – only its inclusion in the books and settlements can trigger them.
Is this an attempt at fraud or a simple mistake?
The intention to enter incorrect data into the invoice or the lack thereof is the most important criterion should be able to distinguish every entrepreneur. An invoice issued incorrectly, for example due to an incorrectly entered NIP number, is formal mistake, which the seller should correct by issuing a correction invoice to zero and then issuing a new, correct document.
However, a scam invoice is issued consciously in order to extort data, money or persuading the recipient to pay into the fraudster's account. Correction notes cannot be used in KSeF, which further complicates attempts to correct errors in a formally printed document.
How to detect a scam invoice?
Issuing a scam invoice is not always easy to detect. You need to be careful and analyze each document.
– Typically, it may be a document from an entity with which the buyer has never cooperated or an invoice for a transaction that never took place. Warning signals include the inability to contact the issuer, language errors, and a very short payment deadline imposed without prior agreement. Another difficulty is that in order to detect fraud, one cannot stop at analyzing a single symptom – the analysis should take into account several factors together – says Joanna Łuksza, head of the team of accounting experts at iFirma.pl.
It will be available in KSeF 2.0 abuse reporting function to the National Tax Administration, but it will only perform this function technical tool and will not be used to resolve commercial disputes.
In practice it will be mechanism available to buyers and other entities authorized to access invoices – the seller or his representative cannot report abuse.
Reporting mechanism and its limitations
Reporting a scam invoice to KSeF requires justification and takes place individually – it is impossible to report several invoices at the same time. The tax administration analyzes each application, but the entrepreneur is not informed about the course of this verification or its result.
It is possible at any time withdrawal of application, also with a justification (for example, after finding out that it was a simple mistake). The system also allows the entrepreneur to check the status of applications from the moment they were initiated to the last change in status.
– However, even the best reporting mechanism does not release entrepreneurs from the obligation to exercise due business diligence. The tax administration may determine that the invoice was issued by an unauthorized entity, but the buyer's company must constantly verify whether the document comes from a real contractor – warns Joanna Łuksza from iFirma.pl.
The function of reporting scam invoices is to be made available after launching the production version of KSeF 2.0 with version KSeF 2.0. It will also include other tools, such as hiding suspicious invoices. Ultimately, these solutions are to increase the security of electronic documents and limit the scale of abuse, which still pose a serious challenge in the digital reality of tax settlements.
KSeF failure just after take-off
It is worth noting that the next day after the launch of KSeF for many entrepreneurs was unavailable. All because of Trusted Profile failure. The government service that allows you to log in to various state websites has stopped working before noon on February 2.
The Ministry of Digitization itself admitted that the Trusted Profile failed overload may have contributed resulting from many people logging into KSeF at the same time.
🚨 Great interest in KSeF 2.0 slows down the operation of the Trusted Profile
Due to the great interest in logging in to the KSeF 2.0 system, which was launched by the Ministry of Finance on February 1, there may be temporary difficulties in logging in to Profil Zaufany.
— Ministry of Digitization (@CYFRA_GOV_PL) February 2, 2026
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