ZAW-FA or e-Seal? Two strategies for managing entitlements in KSeF for companies
Implementation of the National e-Invoicing System (KSeF) in a company is not only a technical issue, but primarily an organizational one. For non-individuals (e.g., limited liability companies, general partnerships, civil partnerships), a key challenge to start is the question: „How do you log into the system for the first time and who will manage it?”.
There are two ways to choose:
- traditional (submission of a notice ZAW-FA) and
- modern (use of Qualified Electronic Seal).
Which one to choose to gain full control and avoid bureaucracy? We check.
Path #1: qualified electronic seal (fast track)
This is a recommended solution for companies that focus on independence and automation. Qualified Electronic Seal (often referred to as an e-seal) is a digital equivalent to company stamp. It contains the name and NIP (Tax Identification Number) of the subject.
How does it work? According to KSeF, an entity that has an e-stamp does not need to report anything to the tax office. It is enough that certify (logs) in the system using it.
Advantages of this strategy:
- Automatic ownership rights
- The system automatically recognizes the company and gives it a full set of authorizations.
- You can instantly issue invoices, review them and, most importantly, grant permissions to employees.
- No visits to the office
- Everything is done digitally in the 100%.
- You don't have to fill out paper forms or wait for a clerk to process them.
- Business continuity
- Entitlements are assigned to a company (NIP), not to a specific individual (e.g., the CEO, who may change).
Route 2: notification ZAW-FA (traditional path)
If your company does not have an e-seal, it will not log into KSeF „by itself.” It must designate a person - a specific individual - to manage the system on its behalf. This is what the form ZAW-FA (Notification of granting or revoking of KSeF privileges).
How does it work? You must fill out form ZAW-FA, indicating one person (the so-called authorized person), such as a board member or chief accountant. This form must be submitted to the tax office (on paper or electronically via e-Tax Office).
Challenges to this strategy:
- Waiting time:
- Entitlements are not effective immediately.
- The clerk must manually enter the data from the form into the system.
- Only after they have been processed will the designated person gain access.
- Surgical blocks
- In ZAW-FA you can only designate one person with full primary authority.
- Only this person, after logging in with his signature (e.g., Trusted Profile or Qualified Signature), can grant permissions to subsequent employees in the system.
- Personnel risk
- If the person designated in the ZAW-FA leaves the company or loses access to his or her signature, the company may temporarily lose the ability to manage privileges until a new notice is filed (some companies opt for the ZAW-FA to avoid the cost of the seal, but this can be risky in the long run).
Strategy for your company - what to choose?
The decision depends on the scale of your business and your automation needs.
- Choose an e-stamp if you
- you are a medium or large company,
- you plan to integrate with the system ERP (resource management system),
- you care about time and want to make access to KSeF independent of private signatures of board members.
Remember that the seal also allows you to generate KSeF Certificates (necessary for emergency/offline mode) without third-party involvement.
- Choose ZAW-FA if
- You run a small company,
- You issue few invoices and do not plan to invest in an e-stamp for the time being.
This is a free solution, but requires more time to get started.
In the world of KSeF, digital identity is a must. Regardless of the path you choose, remember. Qualified Signature (for individuals) and e-stamp (for companies) are tools that guarantee the highest level of security. At podpisano.pl, we will help you choose the right solution to ensure that your entry into the mandatory KSeF (as of February 1, 2026 for large ones, as of April 1, 2026 for others) goes smoothly.
For more information on the procedures, visit the official website ksef.podatki.gov.pl And in our knowledge base.
The article is based on Handbook KSeF 2.0 (MF, September 2025) and information from ksef.podatki.gov.pl.
Do you want to learn more about a specific digital trust requirement or service? We would be happy to help!