{"id":20950,"date":"2025-11-03T11:07:50","date_gmt":"2025-11-03T10:07:50","guid":{"rendered":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/?p=20950"},"modified":"2026-07-15T13:28:06","modified_gmt":"2026-07-15T11:28:06","slug":"kto-moze-korzystac-z-ksef","status":"publish","type":"post","link":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/kto-moze-korzystac-z-ksef","title":{"rendered":"Kto mo\u017ce korzysta\u0107 z KSeF? Sprawd\u017a, kto ma dost\u0119p"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"20950\" class=\"elementor elementor-20950\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5d63343 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5d63343\" 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-cf31f81\" data-id=\"cf31f81\" 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-d0b61b0 elementor-widget elementor-widget-text-editor\" data-id=\"d0b61b0\" 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-family: helvetica, arial, sans-serif;\"><span style=\"font-weight: 400;\"><strong>Wdro\u017cenie Krajowego Systemu e-Faktur (KSeF)<\/strong> to jedna z najwi\u0119kszych zmian w obszarze fakturowania w Polsce. Cho\u0107 coraz wi\u0119cej przedsi\u0119biorc\u00f3w korzysta z niego ju\u017c dzi\u015b \u2013 zanim stanie si\u0119 obowi\u0105zkowy \u2013 wci\u0105\u017c pojawia si\u0119 pytanie: <\/span><b>kto tak naprawd\u0119 ma prawo do wystawiania i odbierania e-faktur w tym systemie?<\/b><span style=\"font-weight: 400;\"> Kto mo\u017ce dzia\u0142a\u0107 w imieniu firmy? Kto mo\u017ce nadawa\u0107 uprawnienia? Odpowiadamy w poni\u017cszym artykule.<\/span><\/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-adec454 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"adec454\" 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-babe839\" data-id=\"babe839\" 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-c2ff692 elementor-widget elementor-widget-heading\" data-id=\"c2ff692\" 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\">Podatnik jako podstawowy u\u017cytkownik 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-64892a0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"64892a0\" 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-08e04b9\" data-id=\"08e04b9\" 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-7f5219f elementor-widget elementor-widget-text-editor\" data-id=\"7f5219f\" 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-family: helvetica, arial, sans-serif;\"><strong>Podstawowym podmiotem uprawnionym do korzystania z KSeF jest <\/strong><b>sam podatnik<\/b><span style=\"font-weight: 400;\">, czyli przedsi\u0119biorca b\u0119d\u0105cy osob\u0105 fizyczn\u0105, osob\u0105 prawn\u0105 lub jednostk\u0105 organizacyjn\u0105 nieposiadaj\u0105c\u0105 osobowo\u015bci prawnej. Co wa\u017cne \u2013 w przypadku przedsi\u0119biorc\u00f3w nieb\u0119d\u0105cych osobami fizycznymi, konieczne jest pos\u0142ugiwanie si\u0119 <\/span>kwalifikowan\u0105 piecz\u0119ci\u0105 elektroniczn\u0105 zawieraj\u0105c\u0105 NIP<span style=\"font-weight: 400;\">, aby system automatycznie przypisa\u0142 prawa w\u0142a\u015bcicielskie.<\/span><\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-weight: 400;\">Je\u015bli podatnik (np. sp\u00f3\u0142ka z o.o.) nie dysponuje piecz\u0119ci\u0105 zawieraj\u0105c\u0105 NIP, musi przekaza\u0107 <strong>uprawnienia do dzia\u0142ania w KSeF<\/strong> wskazanej osobie fizycznej \u2013 np. pracownikowi lub zewn\u0119trznemu ksi\u0119gowemu \u2013 za pomoc\u0105 <strong>formularza<\/strong> <\/span><b>ZAW-FA<\/b><span style=\"font-weight: 400;\">.<\/span><\/span><\/p><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Z kolei osoba fizyczna prowadz\u0105ca dzia\u0142alno\u015b\u0107 otrzymuje uprawnienia automatycznie. Mo\u017ce samodzielnie nadawa\u0107 dost\u0119p innym osobom lub firmom (np. biuru rachunkowemu). <strong>Formularz ZAW-FA<\/strong> stosuje si\u0119 jedynie w wyj\u0105tkowych przypadkach, np. gdy podpis kwalifikowany nie zawiera numeru PESEL ani NIP.<\/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-fbf0bd5 elementor-widget elementor-widget-image\" data-id=\"fbf0bd5\" 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\" target=\"_blank\">\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<div class=\"elementor-element elementor-element-5ac0d94 elementor-widget elementor-widget-spacer\" data-id=\"5ac0d94\" 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-cea4dca elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"cea4dca\" 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-284e720\" data-id=\"284e720\" 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-7df46ba elementor-widget elementor-widget-heading\" data-id=\"7df46ba\" 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\">KSeF - kto mo\u017ce dzia\u0142a\u0107 w imieniu podatnika?<\/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-77758b5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"77758b5\" 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-377ffdc\" data-id=\"377ffdc\" 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-5d538d1 elementor-widget elementor-widget-text-editor\" data-id=\"5d538d1\" 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;\">Zgodnie z przepisami, podatnik mo\u017ce upowa\u017cni\u0107 inne osoby lub podmioty do dzia\u0142ania w jego imieniu. Nale\u017c\u0105 do nich m.in.:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><b>osoby fizyczne wskazane przez podatnika<\/b><span style=\"font-weight: 400;\"> \u2013 np. pracownicy, ksi\u0119gowi, cz\u0142onkowie zarz\u0105du,<\/span><\/span><\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><b>podmioty nieb\u0119d\u0105ce osobami fizycznymi<\/b><span style=\"font-weight: 400;\"> \u2013 np. biura rachunkowe,<\/span><\/span><\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><b>osoby upowa\u017cnione do nadawania dalszych uprawnie\u0144<\/b><span style=\"font-weight: 400;\"> \u2013 mog\u0105 delegowa\u0107 dost\u0119p kolejnym osobom,<\/span><\/span><\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><b>przedstawiciele JST lub grup VAT<\/b><span style=\"font-weight: 400;\"> \u2013 np. jednostki bud\u017cetowe w ramach samorz\u0105du,<\/span><\/span><\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><b>cz\u0142onkowie grup VAT dzia\u0142aj\u0105cy w imieniu w\u0142asnym lub grupy<\/b><span style=\"font-weight: 400;\">,<\/span><\/span><\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif;\"><b>komornicy s\u0105dowi i organy egzekucyjne<\/b><span style=\"font-weight: 400;\"> \u2013 wraz z uprawnionymi przez nich osobami.<\/span><\/span><\/li><\/ul><p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-weight: 400;\">Warto doda\u0107, \u017ce <\/span><b>zakres nadanych uprawnie\u0144 mo\u017ce by\u0107 r\u00f3\u017cny<\/b><span style=\"font-weight: 400;\"> \u2013 mo\u017cna np. uprawni\u0107 tylko do wystawiania faktur, tylko do ich odbioru lub do pe\u0142nego <strong>zarz\u0105dzania kontem w KSeF.<\/strong><\/span><\/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-087d2be elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"087d2be\" 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-8a2d2a4\" data-id=\"8a2d2a4\" 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-9a8fe63 elementor-widget elementor-widget-heading\" data-id=\"9a8fe63\" 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\">Jak nadaje si\u0119 uprawnienia do 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-70da05f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"70da05f\" 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-6041800\" data-id=\"6041800\" 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-f4cf37b elementor-widget elementor-widget-text-editor\" data-id=\"f4cf37b\" 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 dzia\u0142ania w KSeF<\/strong> mo\u017cna nada\u0107:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><b>elektronicznie<\/b><span style=\"font-weight: 400;\"> \u2013 bezpo\u015brednio w systemie, po zalogowaniu si\u0119 za pomoc\u0105 podpisu zaufanego, kwalifikowanego podpisu elektronicznego lub tokenu (ci\u0105gu znak\u00f3w wygenerowanego w KSeF),<\/span><\/span><\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><b>poprzez zawiadomienie ZAW-FA<\/b><span style=\"font-weight: 400;\"> \u2013 sk\u0142adane do urz\u0119du skarbowego, gdy osoba nie mo\u017ce zalogowa\u0107 si\u0119 do systemu samodzielnie (np. nie ma podpisu z PESEL i NIP).<\/span><\/span><\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-4f3c50c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4f3c50c\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\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-inner-column elementor-element elementor-element-eeb23bd\" data-id=\"eeb23bd\" 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-3d873b0 elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"3d873b0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-lightbulb\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tWa\u017cne!\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tUprawnienia nadane przez jedn\u0105 osob\u0119 mog\u0105 by\u0107 przekazywane dalej, je\u015bli osoba ta otrzyma\u0142a takie prawo. Dzi\u0119ki temu mo\u017cliwe jest np. scedowanie obs\u0142ugi systemu na ca\u0142e biuro rachunkowe.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\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\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-d5cf90b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d5cf90b\" 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-b4e9a03\" data-id=\"b4e9a03\" 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-1095390 elementor-widget elementor-widget-heading\" data-id=\"1095390\" 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\">Uwierzytelnienie w KSeF \u2013 jak si\u0119 zalogowa\u0107?<\/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-011c628 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"011c628\" 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-ff808f5\" data-id=\"ff808f5\" 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-2c5a1a7 elementor-widget elementor-widget-text-editor\" data-id=\"2c5a1a7\" 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;\">Aby m\u00f3c skorzysta\u0107 z KSeF, konieczne jest przej\u015bcie procedury uwierzytelnienia. Dost\u0119pne metody to:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><b>kwalifikowany podpis elektroniczny<\/b><span style=\"font-weight: 400;\">,<\/span><\/span><\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><b>kwalifikowana piecz\u0119\u0107 elektroniczna (z NIP)<\/b><span style=\"font-weight: 400;\">,<\/span><\/span><\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><b>podpis zaufany (profil zaufany)<\/b><span style=\"font-weight: 400;\">,<\/span><\/span><\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><b>token KSeF<\/b><span style=\"font-weight: 400;\"> \u2013 ci\u0105g alfanumeryczny wygenerowany w systemie, kt\u00f3ry umo\u017cliwia logowanie np. programom do fakturowania.<\/span><\/span><\/span><\/li><\/ul><p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-weight: 400;\">Dodatkowo, w przypadku kwalifikowanego podpisu elektronicznego <\/span><b>niewskazuj\u0105cego numeru NIP i PESEL<\/b><span style=\"font-weight: 400;\">, wymagane jest zg\u0142oszenie tzw. <\/span><i><span style=\"font-weight: 400;\">odcisku palca podpisu <\/span><\/i><span style=\"font-weight: 400;\">czyli\u00a0 danych identyfikuj\u0105cych kwalifikowanego podpisu elektronicznego w schemacie <\/span><span style=\"font-weight: 400;\">SHA256 <\/span><span style=\"font-weight: 400;\">za pomoc\u0105 formularza ZAW-FA. Jest to spos\u00f3b przypisania konkretnego podpisu do konkretnego podatnika.<\/span><\/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-b065242 elementor-widget elementor-widget-image\" data-id=\"b065242\" 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\" target=\"_blank\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1120\" height=\"236\" src=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2025\/04\/banner-akademia-skp-2.jpg\" class=\"attachment-full size-full wp-image-21051\" alt=\"banner akademia skp 2\" srcset=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2025\/04\/banner-akademia-skp-2.jpg 1120w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2025\/04\/banner-akademia-skp-2-300x63.jpg 300w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2025\/04\/banner-akademia-skp-2-1024x216.jpg 1024w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2025\/04\/banner-akademia-skp-2-768x162.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<div class=\"elementor-element elementor-element-81e3e73 elementor-widget elementor-widget-spacer\" data-id=\"81e3e73\" 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-8f17af3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8f17af3\" 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-e11d7ca\" data-id=\"e11d7ca\" 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-9aeffba elementor-widget elementor-widget-heading\" data-id=\"9aeffba\" 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\">Kto ma dost\u0119p do 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-b113731 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b113731\" 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-da7b2f7\" data-id=\"da7b2f7\" 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-90c1556 elementor-widget elementor-widget-text-editor\" data-id=\"90c1556\" 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;\">Krajowy System e-Faktur (KSeF) to narz\u0119dzie, z kt\u00f3rego mog\u0105 korzysta\u0107 zar\u00f3wno podatnicy, jak i osoby lub podmioty przez nich upowa\u017cnione. Dost\u0119p do systemu mog\u0105 mie\u0107 przedsi\u0119biorcy, biura rachunkowe, pracownicy firm, a tak\u017ce organy egzekucyjne i cz\u0142onkowie grup VAT.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-weight: 400;\">Kluczem do prawid\u0142owego korzystania z KSeF jest <\/span><b>odpowiednie nadanie i zarz\u0105dzanie uprawnieniami<\/b><span style=\"font-weight: 400;\">, tak aby ka\u017cda osoba posiada\u0142a dok\u0142adnie taki zakres dost\u0119pu, jaki jest jej niezb\u0119dny do pracy z e-fakturami. Warto regularnie sprawdza\u0107, kto ma dost\u0119p do konta firmy i jakie posiada uprawnienia \u2013 to gwarancja <\/span><b>bezpiecze\u0144stwa danych, zgodno\u015bci z przepisami i sprawnej obs\u0142ugi faktur elektronicznych.<\/b><\/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-8594126 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8594126\" 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-df6792d\" data-id=\"df6792d\" 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-1945c5a elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"1945c5a\" 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\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-0ef8dbe elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0ef8dbe\" 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-5c1da76\" data-id=\"5c1da76\" 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-6248753 elementor-widget elementor-widget-author-box\" data-id=\"6248753\" 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-ad7d89c elementor-widget elementor-widget-text-editor\" data-id=\"ad7d89c\" 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-family: helvetica, arial, sans-serif;\"><strong>Autor: Agnieszka Fida<\/strong><\/span><br \/><span style=\"font-family: helvetica, arial, sans-serif;\">specjalista ds. ksi\u0119gowo\u015bci<\/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-75c1421 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"75c1421\" 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-9caa6c5\" data-id=\"9caa6c5\" 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-d34c97b elementor-widget elementor-widget-heading\" data-id=\"d34c97b\" 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-822bc47 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"822bc47\" 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-6f247f0\" data-id=\"6f247f0\" 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-b4f5556 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"b4f5556\" 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\/od-kiedy-ksef-bedzie-obowiazkowy-aktualne-terminy-i-harmonogram\">\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\">Od kiedy KSeF b\u0119dzie obowi\u0105zkowy? Aktualne terminy i harmonogram\u200b <\/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\/czym-jest-ksef-i-dlaczego-dotyczy-wszystkich-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\">Czym jest KSeF i dlaczego dotyczy wszystkich 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\/nadanie-uprawnien-w-ksef-zakres-wymaganych-danych\">\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\">Nadanie uprawnie\u0144 w KSeF \u2013 zakres wymaganych danych<\/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\/kto-moze-korzystac-z-ksef'><div class=\"heateor_sss_sharing_ul\"><a aria-label=\"Facebook\" class=\"heateor_sss_facebook\" href=\"https:\/\/www.facebook.com\/sharer\/sharer.php?u=https%3A%2F%2Fwww.ksiega-podatkowa.pl%2Fakademia-skp%2Fkto-moze-korzystac-z-ksef\" title=\"Facebook\" rel=\"nofollow noopener\" target=\"_blank\" style=\"font-size:32px!important;box-shadow:none;display:inline-block;vertical-align:middle\"><span class=\"heateor_sss_svg\" 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2.75z\"\/><\/svg><\/span><\/a><\/div><div class=\"heateorSssClear\"><\/div><\/div>","protected":false},"excerpt":{"rendered":"<p>Wdro\u017cenie Krajowego Systemu e-Faktur (KSeF) to jedna z najwi\u0119kszych zmian w obszarze fakturowania w Polsce. Cho\u0107 coraz wi\u0119cej przedsi\u0119biorc\u00f3w korzysta&#8230;<\/p>\n","protected":false},"author":1,"featured_media":20951,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[900],"tags":[619,620,1061,1062,1063,1064],"class_list":["post-20950","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-autoryzacja-i-uprawnienia","tag-ksef","tag-krajowy-system-e-faktur","tag-e-faktury","tag-uprawnienia-w-ksef","tag-zaw-fa","tag-logowanie-do-ksef"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Kto mo\u017ce korzysta\u0107 z KSeF? Sprawd\u017a, kto ma dost\u0119p - Formsoft SKP\u00ae<\/title>\n<meta name=\"description\" content=\"Dowiedz si\u0119, kto mo\u017ce korzysta\u0107 z KSeF. Sprawd\u017a, kto ma prawo do wystawiania i odbierania e-faktur. 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