Scam Invoices in KSeF – What You Need to Know
The National e-Invoicing System (KSeF) is a digital platform used for issuing, receiving, and storing structured invoices. It is important to note that KSeF does not include a feature that allows recipients to approve or reject an invoice once it has been issued by the seller. This means that every invoice submitted through KSeF is automatically delivered to the buyer — regardless of whether the underlying transaction actually took place. To protect legitimate taxpayers from fraud, a mechanism has been introduced for reporting so-called scam invoices, i.e. invoices that may be the result of fraudulent activity.
When Can an Invoice Be Reported as Scam?
A report can be filed when there is a reasonable suspicion that the invoice:
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was issued by an entity with which the buyer has never had any business relationship,
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documents a transaction that did not in fact occur,
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was issued by a company that does not exist in official registers (such as CEIDG, KRS, or the VAT taxpayers list).
Important: invoices reflecting real transactions should not be reported as scam invoices, even if the parties are in dispute over the amount, quality of service, or warranty claims. Such disagreements are not grounds for reporting.
Purpose of the Function – Protecting Honest Taxpayers
The aim of this functionality is to prevent the issuance of false invoices, carousel transactions, and VAT fraud, while protecting compliant taxpayers who might unknowingly receive an invalid document.
How to Strengthen Security in KSeF
KSeF does not automatically notify users of newly received invoices — including those that may be suspicious. Therefore, businesses should ensure that their financial and accounting systems are capable of:
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regularly checking for new invoices in KSeF, and
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automatically comparing seller data with the company’s internal client or vendor database.
Additionally, companies should implement robust internal document control procedures and assign specific individuals to oversee the verification process. Establishing clear workflows significantly enhances financial security and helps mitigate risks related to fraudulent invoicing.
For more information on KSeF and scam invoice prevention, please contact:
Łukasz Woźniak (lukasz.wozniak@thedy.pl), Thedy & Partners.