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-2Basement, office

An invoice from the guest folio, sent to KSeF through your property's Fakturownia account

Reception picks lines from the folio and enters the company details. Fakturownia gives the invoice its number and sends it to KSeF, Poland's national e-invoicing system, and the panel shows whether it was accepted. Your property holds the Fakturownia account, under its own tax number.

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In this folder

Companies through KSeF, private guests according to your setting

An invoice to a company always goes to KSeF. An invoice to a private person does not have to, but may (art. 106ga sec. 2 point 4 and sec. 4 of the VAT act), so you set this in the panel. By default it stays outside KSeF.

  1. Guest folio

    Reception picks lines from the folio and enters the company details

  2. The property's Fakturownia account

    Fakturownia gives the invoice its number and sends it to KSeF

  3. KSeF

    It accepts the invoice or refuses it, and you see the reason for refusal in the panel

  4. Panel

    The number and status come back to the panel, and the invoice lands in one of four groups

    • Accepted by KSeF
    • Pending
    • Failed
    • Not sent

Invoice to a companyKSeF, always

Invoice to a private personOutside KSeF, by default

What changes on 1 January 2027

Until the end of 2026 smaller sales may stay outside KSeF. After that the exception is gone.

31

December 2026

  • Until 31 December 2026 invoices may be issued outside KSeF when their total in a given month is at most PLN 10,000 including tax (art. 145m)
  • The invoice that crosses the limit and all later ones go through KSeF, even if sales drop the next month
  • Until 31 December 2026, invoices from a fiscal register and receipts with a tax number that count as invoices may also stay outside KSeF (art. 145n)

1

January 2027

  • From 1 January 2027, an invoice issued outside KSeF against the obligation risks a fine of up to 100% of the VAT on it, or up to 18.7% of the amount due on an invoice without VAT (art. 106ni)
Limit of PLN 10,000 including tax
  1. PLN 3200
  2. PLN 2400
  3. PLN 1900
  4. PLN 3100
  5. PLN 1500
  • Outside KSeF
  • Through KSeF: the invoice that crosses the limit and all later ones
Example: invoices from one month until 31 December 2026

How an invoice gets issued

Nights at the same price merge into one line, with the room number and dates. Restaurant orders are separate lines, each with its own rate.

  1. Tick lines from the folio, all or some
  2. Enter a company with its tax number, or the name of a private person
  3. Check the sale date, the issue date and the payment method
  4. Issue it, and the number and status come back to the panel

Invoice FV/1/01/2027

Sample data
Seller
Example Guesthouse
000-000-00-00
Buyer
Example Company sp. z o.o.
000-000-00-00
Sale date
14 January 2027
Issue date
14 January 2027
Payment method
Card
LineVAT rateAmount
Nights, room 102, 12-14 January 2027Nights at the same price on one lineYour ratePLN 640.00
Dinner, restaurant orderA restaurant order, with its own rateYour ratePLN 148.00
Total
PLN 788.00
KSeF number
0000000000-20270114-000000000000-00

Accepted by KSeF

The Fakturownia account is yours

You open it yourself, under the property's tax number, and connect it to KSeF there. In Atrium's settings the owner enters the account address, the API token and the seller details, and a test button checks the connection. The token is stored encrypted. If you leave Atrium, the invoices stay on your account.

  • If you choose a paid plan, the cost of the account is between you and Fakturownia
  • Reception issues invoices, while the manager and the owner see the full list

Fakturownia account

Sample data
Account address
yourproperty.fakturownia.pl
API token
Encrypted in the panel
Seller details
The property's tax number
Connection
Checked by the test button

You set the VAT rate, together with your accountant

Each room type and each menu item has its own rate, and only the owner can change it. The panel does not guess the rate on your coffee or a package with dinner. If you use the VAT exemption, you tick it and give the legal basis, and lines go out as exempt.

Room type or menu itemRate

Double room

Coffee

Package with dinner

VAT exemption: legal basis

An invoice to a receipt, with the register number

When a guest got a fiscal receipt and later wants an invoice, you enter the receipt number and the register number. For a company invoice the panel asks you to confirm the buyer's tax number is on the receipt, because without it the invoice may not be issued, and the sanction is 100% of the tax on it (art. 106b sec. 5 and 6 of the VAT act).

Fiscal receiptSample data

Receipt number
000123
Register number
ABC 00000000
Buyer's tax number
000-000-00-00
Total
PLN 788.00

Invoice to a receipt

Sample data
Receipt number
000123
Register number
ABC 00000000

Without the tax number on the receipt, the company invoice may not be issued.

The invoice list says what happened to each one

Invoices fall into four groups: accepted by KSeF, pending, failed and not sent. On a failure you see the reason for refusal and resend from the panel, and on a pending one you check the status with a button. The PDF is on the same list.

Atrium panel screen: The invoice list in the panel, still empty here

The invoice list in the panel, still empty here

Invoices

Sample data
Accepted by KSeF
1
Pending
1
Failed
1
Not sent
1

  • FV/1/01/2027Example Company sp. z o.o.

    Accepted by KSeF.

    PLN 788.00

  • FV/2/01/2027Example Company sp. z o.o.

    KSeF did not accept the invoice. Fix it in your Fakturownia account and send it again.

    PLN 640.00

  • FV/3/01/2027Example Company sp. z o.o.

    Being sent to KSeF. Check the status in a moment.

    PLN 148.00

  • FV/4/01/2027Private person

    Invoice for a private person, not sent to KSeF.

    PLN 148.00

A supporting summary for your accountant, not a tax return or JPK

In Reports, on the For the accountant tab, you pick a month and get revenue by VAT rate, payments by method, the visitor fee outside revenue and the list of invoices with KSeF numbers. You print it or download a CSV. The owner and the manager can see it.

Summary for the accountant, January 2027

Sample data

This is a supporting summary, not a tax return or a JPK file. It does not replace the records kept by your accountant.

Revenue by VAT rate

KindVAT rateNetVATGross
RoomsYour ratePLN 17000.00PLN 1360.00PLN 18360.00
Food and drinkYour ratePLN 3000.00PLN 240.00PLN 3240.00
TotalPLN 20000.00PLN 1600.00PLN 21600.00

Payments by method

Cash
PLN 4200.00
Card
PLN 9800.00
Transfer
PLN 7600.00

Visitor fee, outside revenue

Collected from guests, owed to the municipality
PLN 1240.00

Invoices issued in the month

FV/1/01/2027, Example Company sp. z o.o.
PLN 788.00
KSeF number
0000000000-20270114-000000000000-00

What the panel does not issue

  • Advance invoices and corrections are done directly on your Fakturownia account
  • Bookkeeping and tax returns stay with your accountant
  • You ring up fiscal receipts on your register as before, as the panel does not connect to it

FFoundation

Invoice and KSeF questions

I issue few invoices. Does KSeF apply to me from 2027?
Yes, if you are required to issue an invoice to a company. The PLN 10,000 monthly limit that allowed invoices outside KSeF only runs until 31 December 2026 (art. 145m).
Do invoices to private guests also have to go to KSeF?
They do not have to, but they may (art. 106ga sec. 2 point 4 and sec. 4 of the VAT act). In the panel this is one setting.
I am VAT exempt. What then?
According to the Polish Ministry of Finance, every taxpayer, active or exempt, who has to issue an invoice issues it in KSeF. In settings you tick the exemption and the basis. Under the art. 113a VAT act procedure the obligation does not apply, so ask your accountant.
Do I need a Fakturownia account?
Yes, if you want to issue invoices from the panel. Your property opens the account under its own tax number and connects it to KSeF there.
Who is responsible for a correct invoice?
You, as the taxpayer. The fine under art. 106ni falls on the taxpayer. The panel passes on the data that was entered and shows the answer from the account.
Is the visitor fee on the invoice?
No. The invoice covers nights and orders. The visitor fee has its own payment confirmation.
What if KSeF or Fakturownia does not respond?
The invoice stays on the list as failed or pending, and you resend it with a button when the connection is back.
Can I issue an advance invoice?
Not from the panel. You enter the deposit on the guest folio, and issue the advance invoice or a correction on your Fakturownia account.
Will the panel produce a JPK file or a VAT return for me?
No. The summary for your accountant is a supporting one: it shows the month's revenue, payments and invoices, but it is not a return or a JPK file and it does not replace the records your accountant keeps.
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