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Can someone issue an invoice to my NIP?
The short answer: yes. In KSeF an invoice addressed to your NIP enters the system automatically — with no action on your side. Here is when that becomes a problem and how to protect yourself.
How KSeF works and who can issue an invoice
KSeF (Krajowy System e-Faktur, the National e-Invoicing System) is the Ministry of Finance's central system. An invoice reaches the buyer based on the buyer's NIP (tax identification number) — the issuer doesn't need your consent, only your NIP.
So your suppliers and subcontractors issue invoices to your NIP, and those invoices appear in KSeF among the invoices you have received. But someone you have never worked with can do exactly the same.
When this becomes a problem
Issuing invoices to a customer's NIP is ordinary B2B invoicing. It becomes a problem when:
- the invoice is for a service or goods you never ordered,
- the amount doesn't match the contract or the order,
- you don't know the issuer,
- someone impersonates your supplier — for example, giving a different bank account number.
What the risk is
- paying an invoice you shouldn't pay — especially when payments go out in batches,
- booking a cost or the VAT from an invoice for a purchase that never happened,
- missing the payment deadline of a genuine invoice,
- an unnoticed duplicate invoice from the same supplier.
How to protect yourself
- Review received invoices regularly — in the KSeF 2.0 Taxpayer Application (Aplikacja Podatnika KSeF 2.0), in your accounting software, or automatically in your own system. KSeF doesn't send notifications about new invoices.
- Approve invoices before paying them — someone in the company confirms that the purchase happened and the amount is right.
- Check the supplier's account on the White List (Biała Lista, the register of VAT payers) before larger transfers — if you pay more than PLN 15,000 into an account that isn't on the list, you risk joint liability for the supplier's VAT.
- A known supplier changing their account number is a warning sign — confirm it by phone, on a number you already know.
- Running your own system? Invoices from KSeF can flow into it automatically and be matched to orders — then an invoice “out of nowhere” stands out at once.
This English version is a translation of the Polish original, provided for convenience. It describes Polish law, and the Polish version prevails. It is for information only and is not tax advice.