Fake Invoices in KSeF: How to Protect Your Company from Fraud
- Michał Stachera
- Feb 11
- 6 min read
The invoicing revolution has become a reality. With the full implementation of the National e-Invoice System (KSeF), Polish entrepreneurs have entered a new era of digital transformation. Although the overarching goal of the legislature was to tighten the tax system and facilitate document flow, the new reality has brought challenges that cannot be ignored. One of the most serious threats, which became apparent shortly after the platform's launch, is the phenomenon of so-called scam invoices.
For a modern company that prioritizes automation and security, understanding how fraudsters operate and implementing appropriate protective tools – such as the upcoming features of the Sparados platform – is crucial to maintaining financial liquidity and peace of mind.
KSeF – a System that Doesn't Ask for Your Opinion
Before the introduction of the KSeF system, invoice circulation was a process under strict control of the recipient. Invoices arrived by email, post, or were delivered in person. It was the accountant or business owner who decided whether a given document was valid and whether it would be entered into the financial system.
In the KSeF 2.0 system, the rules have changed radically. Now, the issuer formally delivers the invoice by sending the document to the Ministry of Finance's central database. The system automatically assigns it to the buyer based on the Tax Identification Number (NIP). Businesses cannot reject invoices once they're submitted to the system. Regardless of whether the document is genuine or fraudulent, it appears in your dashboard alongside invoices for electricity, rent, and key raw materials.
How do scammers use KSeF?
Paradoxically, the automatic document assignment mechanism has become a tool in the hands of cybercriminals. They rely on human error in accounting departments or the full automation of payment processes, which, without appropriate safeguards, will "let through" a fraudulent document. In large organizations, where thousands of invoices are processed monthly, a document for a relatively small amount (e.g., for "marketing services" or "database update") can easily get lost in the crowd and be paid for reflexively.
How a former employee can harm your business
The automated document flow in KSeF opens the door to abuse not only for professional fraudsters but also for individuals acting in bad faith, such as laid-off employees. Knowing a company's Tax Identification Number (NIP) and its purchasing habits — for example, a specific gas station chain — these individuals could deliberately use invoices in the name of their former employer for personal purchases.
Without proper verification, such fraudulent invoices in the KSeF system are sent directly to the company's financial system. If the accounting department settles them indiscriminately, it exposes the company to serious consequences: from overstated tax-deductible costs, to unauthorized VAT deductions, to errors in SAF-T (Standard Audit File for Tax).
Mistake or Fraud? Learn to Tell the Difference
Invoice fraud is nothing new, but it has gained new momentum in the KSeF environment. To effectively protect a company's finances, it's crucial to alert your team to specific warning signs. Experts emphasize that a single symptom rarely occurs – usually, it's a combination of several factors.
Red flags: What to watch for
1. No business relationship
This is the simplest, yet most effective, test. If you receive an invoice from an entity whose name doesn't ring a bell, and your CRM or ERP system doesn't list any orders associated with that supplier, it raises a red flag. Scammers often impersonate companies with generic names suggesting consulting, technical, or legal services.
2. Time pressure and lack of negotiation
Scam invoices often feature very short payment terms (e.g., 24 hours or "payable immediately"). This is intended to create a sense of urgency in the finance department employee, prompting them to make the transfer before thoroughly verifying the document's substance.
3. Content and linguistic errors
Although criminals are becoming increasingly professional, documents are still being mass-generated by foreign criminal groups using simple translators. Strange wording, the absence of Polish characters in unusual places, and errors in service names should raise immediate suspicion.
4. The "mistake" trap
It's important to distinguish between a scam and a simple mistake. A formal error (e.g., a typo in a Tax Identification Number) happens to everyone and should be corrected with a corrective invoice, "to zero." A scam is intentional. If the issuer avoids contact by phone and their only response to concerns is a payment reminder, it's a fraud attempt.
Fake Invoices in KSeF and the System's Defense Mechanisms
The Ministry of Finance has recognized the problem and introduced a feature in the latest version of the system for reporting abuse to the National Revenue Administration (KAS). This is a step in the right direction, but it's worth being aware of its limitations:
The reports are technical: The system allows you to mark an invoice as suspicious, which signals the tax authorities to inspect the issuer.
No feedback: As the reporter, you will not be informed about the progress of the investigation.
Duty of care: Submitting an invoice in the system does not release you from liability for any incorrect tax settlements if you decide to include such an invoice in your books.
This is where the role of advanced commercial tools comes in, bridging the gap between the strict state system and the needs of business.
Sparados: Your Shield Against Fraudulent Invoices
At Sparados, we believe that technology should work for people, not create additional problems. We understand that KSeF is a stressful task for many companies, so our platform evolves in step with legal changes.
We're proud to announce that the Sparados platform will soon be offering users a feature that will be a milestone in corporate financial management. This includes direct integration with KSeF, enabling automatic pairing of e-invoices with actual transactions.
Linking transactions with e-invoices from KSeF: Why is this solution groundbreaking?
Security and anti-scam verification:
“KSeF Auto Matched” verification: Automatic confirmation that the invoice in KSeF corresponds to a real card or bank transaction made by the employee.
Cross-checking data: Instantly compare the gross amount and seller details with the actual expense, allowing you to immediately spot "blank" invoices from unknown entities.
Viewing contractor details: The VAT NO (NIP) field and the history of cooperation with a given company allow you to verify whether the invoice issuer is a known supplier or a new, potentially suspicious entity.
Control over unlinked items: A separate view of documents that the system has not assigned to any transaction constitutes a "quarantine zone" – the administrator can verify them before posting.
2. Transparency and control:
Expense traceability: Each KSeF invoice is linked to a specific user and their activity, which makes it impossible to pay an invoice that no one in the company acknowledges.
Full audit trail (Audit Trail): The monthly report contains complete data from the KSeF along with assigned responsible persons, which facilitates the detection of irregularities during financial audits.
Blocking duplicates and fakes: By downloading data directly from the official KSeF repository and pairing it with payments, the finance department eliminates the risk of paying for documents outside the official circulation.
How to Prepare for the Upcoming Changes?
Security in the age of KSeF is a process. It's worth taking steps now to minimize risk:
Update internal procedures: Determine who in the company has the authority to approve invoices and introduce a "two pairs of eyes" policy when dealing with new suppliers.
Educate your team: Show your purchasing and finance staff what sample scam invoices look like.
Choose the right technology partner: A platform like Sparados not only automates tedious processes, but becomes an active guardian of your capital.
Summary: Digital Diligence Pays Off
The introduction of KSeF presents a huge opportunity to eliminate paper bureaucracy, but like any innovation, it requires adaptation. Fraudsters will always look for loopholes in new systems, but it's up to you to decide how vulnerable your company will be to these attacks.
Thanks to new features in Sparados, KSeF will cease to be a source of fraud concerns and instead become the foundation of modern and secure business management. Combining e-invoices with transactions is not just convenient — it redefines business diligence in the 21st century.
Want to stay up to date with new feature launches in Sparados?
Contact our advisor to find out how we can help your company integrate with KSeF safely and efficiently.
