KSeF e-invoicing system increases transparency and exposes SME debt

The implementation of the National e-Invoice System (KSeF) is increasing economic transparency by providing real-time visibility into B2B transactions. This reform, intended to organize VAT settlements, allows factoring companies to verify the existence of invoices with greater certainty, as every invoice becomes known to both the issuer and the recipient.

However, this increased transparency presents challenges for small and medium-sized enterprises (SMEs) with existing debts. Data from the National Debt Register indicates that company debt to factoring entities has reached 296.2 million PLN, affecting over 9,000 entities with an average debt of 32.8 thousand PLN per debtor. Previously, much of this debt remained largely invisible to external parties, but the transition to a centralized digital system is making the scale of indebtedness more apparent to creditors.

To manage these shifts, businesses are encouraged to adopt modern, automated expense invoice workflows. Moving away from manual, paper-based, or email-driven processes toward centralized digital systems can reduce errors, shorten approval times, and provide a clear audit trail for financial management.