How to cooperate with the accounting department when using KSeF

Cooperation models between the entrepreneur and the accounting office in KSeF—and why model no. 3 is the Best.

From the perspective of an accountant who has seen everything in accounting… or almost everything…

The introduction of the National e-Invoicing System (KSeF) is changing the daily reality of entrepreneurs and accounting offices faster than coffee price increases at your favorite café. Some welcome KSeF as a savior and automation on steroids; others see it as an intruder forcing them to abandon long-established habits.

From the perspective of an accounting office, the cooperation models in KSeF are not a “technical detail.” They’re pure operational strategy, data security, work efficiency, responsibility and—let’s be honest—the profitability of our services.

Today I’m taking a look at the four official cooperation models, explaining them in plain language and adding my own practical comments straight from the life of an accountant who has worked with both bold clients and those who still fear clicking “Grant permissions.”

Model 1. The client does not grant the office access to KSeF

In other words: “I’ll send you the invoices by email… as usual.”

This is the most common choice among clients who:

• don’t have time,
• don’t have knowledge,
• or feel that granting an accountant permissions is like handing over the keys to their home.

In this model, the client simply does not provide the office with any permissions. They keep sending scans, photos, PDFs, or—classic case—a bag full of papers tossed into a supermarket plastic bag.

Advantages for the client:

• no need to set anything up in KSeF,
• full control is retained.

Disadvantages for the office (aka: reality):

• no automation,
• no invoice retrieval,
• manual accounting,
• higher risk of errors,
• more workload (meaning: higher costs for the client).

In practice, it usually ends like this:
The client says “It’s only a few invoices per month,” and then it turns out those “few” are 150 documents, half of which are photographed with a phone—and poorly at that.

My advice:

It’s worth explaining it to the client simply: “KSeF is like online banking—if you don’t give me access, I can’t even check the balance.”
And if they still refuse? Well… Sometimes it’s time to refresh the price list.

Model 2. The client grants access to the office as an entity

Meaning: “Access via the office’s tax ID—no names, surnames or national IDs.”

This model is convenient if the office operates as a company or a sole proprietorship. The client grants access to the office using its NIP (tax ID), and in theory everything should be simple.

In practice, this model is:

• less flexible,
• harder to control in terms of permissions.

Advantages:

• the client does not need to provide the owner’s national ID number,
• simple configuration,
• good for small offices, especially without employees.

Disadvantages:

• an employee with access to the office’s KSeF also sees the office’s own invoices,
• difficult permission management per client,
• requires a qualified signature with the office’s tax ID,
• the client must get involved every time we change an employee.

From office life:

Imagine a new accountant who, on her first day, instead of accounting for clients, accidentally browses… the office’s own invoices.
Yes, that’s this model.

Model 3. The client grants access to the office owner (individual person)

The model accountants like the most

This is the most flexible and—in practice—the most efficient form of cooperation.

The client grants access to the office owner as a private individual, meaning with their full name and national ID number.
The owner then assigns permissions to employees:

• who gets access,
• to which client,
• and to what extent.

Advantages:

• full control on the office’s side,
• easy employee management,
• minimal client involvement,
• fastest operational workflow,
• reduced risk of errors and data leaks.

Disadvantages:

• the owner must share their national ID number with the client (for some, this is more sensitive than financial data),
• if the owner hasn’t delegated permissions and becomes unavailable—work may stall.

Why do offices love this model?

Because finally you can work normally:

• retrieve invoices automatically,
• delegate responsibilities,
• set up processes.

Instead of constantly putting out fires, we finally have proper accounting based on systems and clear procedures.

This model is chosen by most modern accounting offices, especially those implementing KSeF + automation + integrations.

Model 4. The client grants access to a specific employee of the office

Meaning: “Ms. Kate, you have access and… only you.”

This model looks innocent… until Ms. Kate goes on vacation, gets sick, or worse—changes jobs.

Advantages:

• quick setup,
• the client does not have to know the office owner,
• access is granted once.

Disadvantages:

• employee turnover = chaos,
• the client must repeatedly grant and revoke permissions,
• the office owner loses control over the process,
• higher risk of errors and unauthorized actions.

From the office’s perspective, this is an emergency model—good for the start or for very small businesses, but not suitable for scaling.

What to choose? My practical recommendation as an accountant

Model 3 wins by a long shot.

Why?

• it gives the office control,
• it doesn’t involve the client in daily logistics,
• it enables processes and automation,
• it minimizes errors and delays,
• it allows flexible task delegation.

It simply works.

Models 1 and 4 are suitable mainly for the smallest entrepreneurs or clients not ready for full digitalization.
Model 2 is fine, but limited—especially if the office is growing and has a team.

KSeF = change, but also a huge opportunity

From the perspective of an accounting office, KSeF is not just a new obligation.
It’s a new standard of work:

• automatic invoice retrieval,
• fewer human errors,
• better control,
• faster month-end closing,
• scalable services.

But the right cooperation model is the foundation—without it, even the best systems and integrations are like a Ferrari driven by someone who is just learning how to shift into first gear.

Summary

Every accounting office should consciously choose its cooperation model in KSeF. Not “any,” but one that:

• streamlines processes,
• protects data,
• allows faster work,
• is convenient for the client,
• and makes sense for the team.

In practice, this means one thing:

Model 3 offers the highest efficiency and security.

And if clients don’t understand this model—it’s worth explaining it calmly. After all, it’s partly up to us what standards will shape Polish accounting in the era of KSeF.

Dorota Kręcisz
CFO | Chief Accountant
Managing Partner at Cafe Finance Group