This article is for owners of a JDG and of a spółka who hand their bookkeeping over to an accountant and want the accountant to see their invoices in KSeF directly. In short: a JDG owner logs in to KSeF themselves and grants permissions to the bureau by its NIP or to a specific accountant by PESEL, without filing anything with the tax office. A spółka without a qualified seal first needs a ZAW-FA.
Why your accountant needs their own access
From 1 February 2026 all firms receive invoices through KSeF, and from 1 April 2026 almost all of them also issue invoices there (the dates are set out in detail in the article KSeF in 2026 and 2027). An invoice is treated as received at the moment the system assigns it a KSeF number. KSeF does not send notifications, so someone has to log in regularly and collect the documents. If the bureau has access, incoming invoices reach the books without being forwarded by email.
You must not hand your Profil Zaufany or signature over to your accountant, and there is no need to. In KSeF everyone has their own login, and permissions are granted inside the system.
How to log in to KSeF in 2026
Free access is through the Aplikacja Podatnika KSeF 2.0 (the KSeF Taxpayer Application) at ap.ksef.mf.gov.pl. KSeF has no logins or passwords: each login is a confirmation of identity by one of the following methods.
- Węzeł krajowy (login.gov.pl, the national login node), working since 14 February 2026: Profil Zaufany, the mObywatel app, login through a bank, e-Dowód. For individuals only.
- A qualified signature (podpis kwalifikowany), paid, for individuals.
- A qualified seal (pieczęć kwalifikowana), for firms that are not individuals.
- Certyfikat KSeF (KSeF certificate). It is issued in the system itself after logging in by one of the methods above and is valid for up to 2 years. A certificate issued to yourself as a JDG must not be passed on to others.
- Token. Under the regulation it is valid until 31 December 2026. The Ministry of Finance has announced that it will keep tokens after that date too, but on the check date the amendment to the regulation is at the draft stage.
A PESEL number alone is not enough to log in: you need one of the methods on the list.
What permissions there are
A JDG owner receives uprawnienia właścicielskie (owner permissions) in KSeF automatically, by their NIP, and they cannot be taken away. The owner can grant the following permissions to other people and firms:
- Wystawianie faktur: issuing invoices on your behalf, including in offline mode.
- Dostęp do faktur: viewing and downloading all of the firm’s invoices, both sales and purchases. This is a separate permission, and it can be granted without the right to issue invoices.
- Zarządzanie uprawnieniami: granting and revoking permissions for others. It cannot be split into “grant only” and “revoke only”. It also includes viewing the permissions granted.
A bureau usually needs only dostęp do faktur. Wystawianie faktur is needed if the accountant issues invoices for you. It is better not to give zarządzanie uprawnieniami to outsiders: let access management stay with the owner.
A bureau by NIP or an accountant by PESEL
- To a firm by NIP (biuro rachunkowe, accounting bureau). When granting, you can indicate that the bureau may pass the permissions on to its staff. The bureau then decides itself which of its accountants handles your firm, and when the staff member changes you do not need to do anything. The bureau’s staff receive only issuing and access to invoices; they cannot hand out permissions on your behalf.
- To a specific person by PESEL, by NIP or by the details of their qualified signature. This suits an accountant who works alone. If the person changes, the permissions will have to be granted again.
For working with a bureau, the first option is more convenient. Our clients grant permissions to the bureau’s NIP, which is stated in the contract.
Step by step: how to grant permissions in the Aplikacja Podatnika
- Ask the bureau for its NIP and which permissions it needs.
- Open ap.ksef.mf.gov.pl and log in through Węzeł krajowy or a qualified signature in the context of your JDG’s NIP.
- Open the Uprawnienia section and choose to grant permissions (nadanie uprawnień). The names of menu items in the app sometimes change, so go by their meaning.
- Choose whom you are granting them to: a podmiot (firm) or an osoba fizyczna (individual). For a bureau, enter its NIP; for a person, their PESEL or NIP, first name and surname.
- Tick the permissions needed. If you are granting permissions to a bureau by NIP and the bureau has several accountants, enable the option to pass the permissions on.
- Confirm the operation and check that the bureau appears in the list of permissions granted.
- Tell the bureau that the permissions have been granted. The accountant will see your firm after logging in.
The same can be done in accounting software if it is connected to the KSeF 2.0 API.
When ZAW-FA is needed
A JDG owner does not need a ZAW-FA for this: an individual logs in to KSeF themselves and grants permissions electronically. A spółka or another organisation without a qualified seal files a ZAW-FA with its urząd skarbowy (tax office) and appoints one person who will work in KSeF on its behalf. This does not have to be a management board member. That person then grants permissions to everyone else, including the bureau.
- The current version of the form is ZAW-FA(3), from 1 February 2026.
- It can be filed on paper (in person or by post), through the interactive form in e-Urząd Skarbowy or through e-Doręczenia.
- From 1 January 2026, a ZAW-FA sent through ePUAP is not treated as delivered.
- Only one person is named in one ZAW-FA.
- The permissions start to work when a tax office employee enters the data into the system. A message about this is sent to the addresses given in the form.
How to revoke access
Permissions are revoked in the same place, in the permissions management section: find the bureau or the person in the list and revoke the relevant permission. Together with the permission, the tokens issued on it also stop working. The KSeF certificate of the former accountant is not cancelled by itself, but it can no longer be used to work in the context of your firm.
A person appointed through ZAW-FA is replaced with two forms: first a ZAW-FA for “odebranie uprawnień” (revoking permissions), then a new one for “nadanie uprawnień” (granting permissions). Permissions that the previous person has already granted to others are not revoked automatically, so they need to be checked separately.
When you change bureau, revoke the permissions of the previous one and grant them to the new one on the same day, so that incoming invoices are not left unattended. How the switch works is described on the page changing your accountant.
Example
A hypothetical example, not a client case. A JDG owner issues invoices himself in his own software, and the bureau keeps the KPiR. He logs in to KSeF through mObywatel and grants the bureau, by NIP, the dostęp do faktur permission with the option to pass it on to staff, but does not give wystawianie faktur. Six months later the accountant handling this firm changes at the bureau. The owner does not need to do anything: the bureau reassigns the access internally.
Frequently asked questions
Do I need to file anything with the tax office to give my accountant access?
A JDG owner does not; everything is done electronically in KSeF. A ZAW-FA is filed only by an organisation without a qualified seal, to appoint the first person.
Will the bureau see my purchase invoices?
Yes. Dostęp do faktur opens all of the firm’s invoices, issued and received. They cannot be separated at the level of permissions.
Can I give my accountant view-only access?
Yes, grant dostęp do faktur without wystawianie faktur. The accountant will then not be able to issue invoices on your behalf.
My accountant has left, but the permissions remain. What should I do?
Revoke the permissions in the permissions management section. If the permissions were granted to a bureau by NIP, the bureau removes its staff member’s access itself, but it is still worth reviewing the list of permissions granted.
For our bookkeeping clients, we advise which permissions to grant, check that the access works and collect incoming invoices from KSeF into the books. More on the page accounting for a JDG. The cost of bookkeeping is shown by the calculator on this page.
Checked as of 5 October 2026. This is general information, not tax advice.
Sources: KSeF: JDG i MŚP, Pytania i odpowiedzi KSeF 2.0, Podręcznik KSeF 2.0, cz. I.
