{"id":20874,"date":"2025-10-27T09:57:50","date_gmt":"2025-10-27T08:57:50","guid":{"rendered":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/?p=20874"},"modified":"2026-07-15T13:28:42","modified_gmt":"2026-07-15T11:28:42","slug":"wystawienie-faktury-w-ksef","status":"publish","type":"post","link":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wystawienie-faktury-w-ksef","title":{"rendered":"Czy kto\u015b poza podatnikiem mo\u017ce wystawia\u0107 faktury w KSeF?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"20874\" class=\"elementor elementor-20874\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c77aa75 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c77aa75\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-863037a\" data-id=\"863037a\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d2845c0 elementor-widget elementor-widget-text-editor\" data-id=\"d2845c0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">W <strong>Krajowym Systemie e-Faktur (KSeF)<\/strong> <strong>mo\u017cliwe jest upowa\u017cnienie innych os\u00f3b lub podmiot\u00f3w do wystawiania faktur w imieniu podatnika.<\/strong> System ten oferuje elastyczne mechanizmy nadawania uprawnie\u0144, co pozwala dostosowa\u0107 proces fakturowania do indywidualnych potrzeb przedsi\u0119biorstwa.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-670769b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"670769b\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8cb2390\" data-id=\"8cb2390\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e63f17d elementor-widget elementor-widget-heading\" data-id=\"e63f17d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Bezpo\u015brednie upowa\u017cnienie osoby fizycznej dla wystawienia faktury w KSeF<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2c8ee69 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2c8ee69\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-be2866e\" data-id=\"be2866e\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-206f4ba elementor-widget elementor-widget-text-editor\" data-id=\"206f4ba\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Podatnik mo\u017ce bezpo\u015brednio nada\u0107 uprawnienia konkretnej osobie fizycznej, np. pracownikowi, wsp\u00f3\u0142pracownikowi czy ksi\u0119gowemu. Uprawnienia te mog\u0105 obejmowa\u0107:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><strong><span style=\"font-family: helvetica, arial, sans-serif;\">wystawianie faktur,<\/span><\/strong><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><strong><span style=\"font-family: helvetica, arial, sans-serif;\">dost\u0119p do faktur,<\/span><\/strong><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><strong><span style=\"font-family: helvetica, arial, sans-serif;\">nadawanie dalszych uprawnie\u0144.<\/span><\/strong><\/li><\/ul><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Uprawnienia s\u0105 przypisane do konkretnej osoby fizycznej, identyfikowanej po numerze NIP, PESEL lub zarejestrowanym odcisku palca certyfikatu podpisu. Nadanie uprawnie\u0144 mo\u017ce odbywa\u0107 si\u0119 elektronicznie lub za po\u015brednictwem zawiadomienia ZAW-FA, kt\u00f3re jest sk\u0142adane do w\u0142a\u015bciwego urz\u0119du skarbowego .<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3bae641 elementor-widget elementor-widget-image\" data-id=\"3bae641\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.ksiega-podatkowa.pl\/wyprobuj-bezplatnie\">\n\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1120\" height=\"236\" src=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2025\/10\/banner_skp_bazawiedzy.jpg\" class=\"attachment-full size-full wp-image-20585\" alt=\"banner skp akademia\" srcset=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2025\/10\/banner_skp_bazawiedzy.jpg 1120w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2025\/10\/banner_skp_bazawiedzy-300x63.jpg 300w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2025\/10\/banner_skp_bazawiedzy-1024x216.jpg 1024w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2025\/10\/banner_skp_bazawiedzy-768x162.jpg 768w\" sizes=\"(max-width: 1120px) 100vw, 1120px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-54fb649 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"54fb649\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7d498dc\" data-id=\"7d498dc\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-598e9e9 elementor-widget elementor-widget-heading\" data-id=\"598e9e9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Upowa\u017cnienie podmiotu (np. biura rachunkowego)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b00a3f3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b00a3f3\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-954876a\" data-id=\"954876a\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-55e9c5b elementor-widget elementor-widget-text-editor\" data-id=\"55e9c5b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\"><strong>Podatnik ma mo\u017cliwo\u015b\u0107 upowa\u017cnienia ca\u0142ego podmiotu, takiego jak biuro rachunkowe<\/strong>, do wystawiania faktur w jego imieniu. W takim przypadku uprawnieni pracownicy tego podmiotu mog\u0105 wystawia\u0107 faktury dla podatnika. To rozwi\u0105zanie upraszcza zarz\u0105dzanie uprawnieniami, poniewa\u017c podatnik nie musi indywidualnie nadawa\u0107 uprawnie\u0144 ka\u017cdemu pracownikowi biura .<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-718d7ba elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"718d7ba\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d596cca\" data-id=\"d596cca\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-cfc6d4c elementor-widget elementor-widget-heading\" data-id=\"cfc6d4c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"> Delegowanie uprawnie\u0144 (uprawnienia po\u015brednie)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d5c6f69 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d5c6f69\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ba50407\" data-id=\"ba50407\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-df9a013 elementor-widget elementor-widget-text-editor\" data-id=\"df9a013\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\"><strong>KSeF<\/strong> umo\u017cliwia tzw. <strong>uprawnienia po\u015brednie<\/strong>, gdzie podmiot uprawniony przez podatnika mo\u017ce dalej delegowa\u0107 uprawnienia do swoich pracownik\u00f3w. Na przyk\u0142ad, je\u015bli podatnik upowa\u017cni biuro rachunkowe, to biuro mo\u017ce upowa\u017cni\u0107 swoich pracownik\u00f3w do wystawiania faktur w imieniu podatnika. To rozwi\u0105zanie eliminuje konieczno\u015b\u0107 ka\u017cdorazowego aktualizowania listy uprawnionych os\u00f3b przez podatnika .<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ffe3e71 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"ffe3e71\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/www.ksiega-podatkowa.pl\/wyprobuj-bezplatnie\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Wypr\u00f3buj program SKP\u00ae Formsoft do KPiR i rycza\u0142tu dla firm i biur rachunkowych. <\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-32e0a2c elementor-widget elementor-widget-spacer\" data-id=\"32e0a2c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-abf61ca elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"abf61ca\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-710f67f\" data-id=\"710f67f\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1a83280 elementor-widget elementor-widget-heading\" data-id=\"1a83280\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Procedura nadawania uprawnie\u0144<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4f0ef0f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4f0ef0f\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f22d7f2\" data-id=\"f22d7f2\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5d95fe4 elementor-widget elementor-widget-text-editor\" data-id=\"5d95fe4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\"><strong>Uprawnienia do korzystania z Krajowego Systemu e-Faktur (KSeF)<\/strong> mog\u0105 by\u0107 nadawane na dwa sposoby.<\/span><\/p><ul><li><span style=\"font-family: helvetica, arial, sans-serif;\">Elektronicznie<span style=\"font-weight: 400;\"> \u2013 podatnik loguje si\u0119 do systemu za pomoc\u0105 profilu zaufanego, kwalifikowanego podpisu elektronicznego lub tokena autoryzacyjnego, a nast\u0119pnie nadaje odpowiednie uprawnienia wybranym osobom lub podmiotom.<\/span><\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif;\">Za po\u015brednictwem formularza ZAW-FA<span style=\"font-weight: 400;\"> \u2013 w sytuacji, gdy podatnik nie ma mo\u017cliwo\u015bci dokonania tego elektronicznie, mo\u017ce z\u0142o\u017cy\u0107 do w\u0142a\u015bciwego urz\u0119du skarbowego zawiadomienie ZAW-FA, wskazuj\u0105c osob\u0119 fizyczn\u0105 uprawnion\u0105 do korzystania z <strong>KSeF<\/strong> w jego imieniu.<\/span><\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2f4cf42 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2f4cf42\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d6ad953\" data-id=\"d6ad953\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-696dbf2 elementor-widget elementor-widget-heading\" data-id=\"696dbf2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Odpowiedzialno\u015b\u0107 podatnika za faktury w KSeF<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f2af174 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f2af174\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9fb0f8a\" data-id=\"9fb0f8a\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ed38f9e elementor-widget elementor-widget-text-editor\" data-id=\"ed38f9e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Warto podkre\u015bli\u0107, \u017ce mimo <strong>upowa\u017cnienia innych os\u00f3b lub podmiot\u00f3w do wystawiania faktur w KSeF<\/strong>, formalnym wystawc\u0105 faktury pozostaje podatnik. Oznacza to, \u017ce to on ponosi odpowiedzialno\u015b\u0107 za prawid\u0142owo\u015b\u0107 wystawionych dokument\u00f3w .<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6eba897 elementor-widget elementor-widget-heading\" data-id=\"6eba897\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Wystawianie faktury w KSeF - podsumowanie<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-eea1bd6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"eea1bd6\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f71dcde\" data-id=\"f71dcde\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c1b589f elementor-widget elementor-widget-text-editor\" data-id=\"c1b589f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">KSeF oferuje elastyczne mechanizmy nadawania uprawnie\u0144, umo\u017cliwiaj\u0105ce dostosowanie procesu fakturowania do struktury organizacyjnej przedsi\u0119biorstwa. Podatnik mo\u017ce upowa\u017cni\u0107 zar\u00f3wno konkretne osoby fizyczne, jak i ca\u0142e podmioty do wystawiania faktur w jego imieniu, co pozwala na efektywne zarz\u0105dzanie procesem fakturowania.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-af448fc elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"af448fc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e556f96 elementor-widget elementor-widget-author-box\" data-id=\"e556f96\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"author-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-41695a5 elementor-widget elementor-widget-heading\" data-id=\"41695a5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Przeczytaj tak\u017ce:<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d3efae4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d3efae4\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-008f047\" data-id=\"008f047\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0f3cf51 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"0f3cf51\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/nota-korygujaca-a-ksef-co-sie-zmienia-dla-przedsiebiorcow\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Nota koryguj\u0105ca a KSeF \u2013 co si\u0119 zmienia dla przedsi\u0119biorc\u00f3w? <\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/jak-dziala-numer-identyfikujacy-fakture-w-ksef\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Jak dzia\u0142a numer identyfikuj\u0105cy faktur\u0119 w KSeF? <\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wystawianie-faktur-po-wdrozeniu-ksef-co-sie-zmieni-porownanie-faktur-tradycyjnych-i-ustrukturyzowanych-xml\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Wystawianie faktur po wdro\u017ceniu KSeF \u2013 co si\u0119 zmieni? <\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t<div class=\"heateor_sss_sharing_container heateor_sss_horizontal_sharing\" data-heateor-ss-offset=\"0\" data-heateor-sss-href='https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wystawienie-faktury-w-ksef'><div class=\"heateor_sss_sharing_ul\"><a aria-label=\"Facebook\" class=\"heateor_sss_facebook\" 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