Krajowy System e-Faktur jako akcelerator automatyzacji rachunkowości
The National e-Invoicing System as an Accounting Automation Accelerator

Summary/Abstract: The article presents the impact of implementing the National e-Invoice System (KSeF) on the automation of accounting processes in Polish enterprises. The author identifies the main research problems: the influence of KSeF on accounting automation, and technical, organisational and ethical barriers related to the system implementation. The paper outlines the legal conditions, reviews the literature and examines experiences from other countries. The conclusions indicate that KSeF, as a central e-invoicing platform, can significantly accelerate accounting automation by eliminating manual processes, standardising data and streamlining tax settlements. However, effective implementation requires breaking through the identified barriers, especially in the SME sector. The final effects of KSeF implementation and its impact on accounting automation will be verifiable after the full launch of the system, which opens the way for further research, including quantitative studies.

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