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Entering an NSeI Number or a Designation for a Missing NSeI Number

As of February 01, 2026, the invoice identification number assigned in the National e-Invoice System (KSeF) or an appropriate designation specifying the reason for a NSeI missing number must be provided in the JPK_VAT with the declaration structure. This information should be completed in the Dane z faktur lub oznaczenia dotyczące występowania faktur w Krajowym Systemie e-Faktur/Invoice data or designations of the invoices existing in the National System of e-Invoices node in the schema.

For accounting purposes, the taxpayer is required to enter the NSeI number, and if the NSEI number is missing, to select the appropriate designation from the following option list:

  • BFK - is used for an invoice issued in electronic or paper form without the use of the National System of e-Invoices,
  • DI - is used for an accounting document other than an invoice and invoices issued offline24 (Art. 106nda of the Act) or offline-unavailability of the NSeI (Art. 106nh sec. 1 of the Act, , respectively) that do not have an NSeI number assigned as of the document submission date,
  • OFF - is used for an invoice, issued in failure mode (art. 106nf sec. 1 of the VAT Act), which does not have an identification number in the NSeI as of the document submission date.

Entering a NSeI Number or Designations on Sales Documents

In sales invoices that are posted and sent to the NSeI, the NSeI number and date of receipt by the NSeI will be automatically filled.

When the document is an invoice issued electronically or on paper, or other posting document, it is possible to use the document or journal pages to manually fill in the designation to indicate the reason for a missing NSeF number, or use the default settings. To learn more about default settings, read Default Reasons for a Missing NSeI Number.

To issue a sales invoice with a reason that indicates why the NSeI number is missing:

  1. Choose the Lightbulb that opens the Tell Me feature icon, enter Sales Invoices, and then select a related link.

  2. On the Sales Invoices list page, choose New.

  3. On the Sales Invoice page on the General FastTab, in the Missing NSeI No. Reason. field, enter one of the available options:

  • BFK - an invoice issued in electronic or paper form without the use of the National System of e-Invoices,
  • DI - an accounting document other than an invoice.

  1. If you select a value in the Missing NSeI No. Reason field, the Skip on Sending to NSeI field will be automatically selected. If necessary, deselect the field.

  2. Fill in the missing data in the standard way and post the invoice.

Important

If, as of the date of submission of JPK_VAT with the declaration, invoices sent in Offline24 or Offline-NSeI Unavailability modes (as set in article 106nda and article 106nh paragraph 1 of the Act) are not assigned a NSeI number, and the DI designation is not selected when posting the sales invoice, the DI designation must be manually completed from the VAT Application Worksheet page.

Entering a NSeI Number or Designations on Purchase Documents

The NSeI Document No. field is filled in automatically in purchase invoices that are automatically created from e-documents.

If a document or invoice has been manually entered into the system, it is possible to enter the NSeI number or assign designations on the purchase documents and journals. You can also use the default settings, which are described in Default Reasons for a Missing NSeI Number.

To post a purchase invoice with a NSeI number that was entered manually or a reason for the missing NSeI number:

  1. Choose theLightbulb that opens the Tell Me feature icon, enter Purchase Invoices, and then select a related link.

  2. On the Purchase Invoices list page, choose New.

  3. On the Purchase Invoice page, on the General FastTab, complete one of the fields indicated below:

  • NSeI Document No. - Specifies the number of the NSeI document.

    Note

    Depending on the settings of the NSeI No. Validation Type field, the system checks or does not check whether there is a NSeI incoming document or a posted purchase document with the specified NSeI number. You can change the NSeI No. Validation Type field on the NSeI Setup page.

  • In the Missing NSeI No. Reason field enter one of the available options:

    • BFK - is used for an invoice issued in electronic or paper form without the use of the National System of e-Invoices,
    • DI - is used for an accounting document other than an invoice,
    • OFF - is used for an invoice issued in the failure mode, which has not been assigned an identification number in the NSeI as of the document submission date.
  1. Fill in the missing data in the standard way and post the invoice.

Entering a NSeI Number or Designations in Journals

To post a document with the NSeI document number by using the general journal or specify the reason why the NSeI number is missing:

  1. Choose the Lightbulb that opens the Tell Me feature icon, enter General Journals, and then select a related link.

  2. On the General Journal page, complete the general journal fields in the standard way. Then, complete one of the fields indicated below:

  • NSeI Document No. - Specifies the number of the NSeI document.

    Note

    Depending on the NSeI No. Validation Type field value, the system checks or does not check whether there is an NSeI incoming document or a posted purchase document with the specified NSeI number. You can change the NSeI No. Validation Type field on the NSeI Setup page.

  • In the Missing NSeI No. Reason field select one of the available options:

    • BFK - is used for an invoice issued in electronic or paper form without the use of the National System of e-Invoices,
    • DI - is used for an accounting document other than an invoice,
    • OFF - is used for an invoice issued in the failure mode, which has not been assigned an identification number in the NSeI as of the document submission date.
  1. Post the journal.

Default Reasons for a Missing NSeI Number

In order to facilitate the assignment of designations for the purpose of SAF-T VAT with the declaration, Polish Localization enables you to define a default reason for a missing NSeI number on documents. Default setup is available on the customer and vendor cards, customer and vendor templates, sales and purchase document number series templates, and depends on the NSeI unavailability types entered.

Default Reason for a Missing NSeI Number for a Customer or Vendor

Note

The instructions below explain how to set up a default reason for a missing NSeI number on the customer card. In the case of a vendor card, the process is similar.

To enter the default reason for a missing NSeI number on the customer card:

  1. Choose the Lightbulb that opens the Tell Me feature icon, enter Customers, and then select a related link.

  2. Choose the customer to which a default reason for the missing NSeI number is to be assigned and open the customer card.

  3. On the Sales Invoice page on the General FastTab, in the Missing NSeI No. Reason field, select one of the available options:

    • BFK - means that for a given customer the invoice will be issued in electronic or paper form,
    • DI - means that an accounting document other than an invoice will be issued for a given customer.
Warning

As a result of selecting BFK or DI, the Skip on Sending to NSeI field will be automatically selected, and invoices for a given contractor will not be sent to the NSeI. The field is non-editable and can be changed only on sales documents.

Default Reason for a Missing NSeI Number for a Customer or Vendor Template

Note

The instructions below explain how to set up a default reason for a missing NSeI number on the customer template. In the case of vendor templates, the process is similar.

To enter the default reason for a missing NSeI number on the customer template:

  1. Choose the Lightbulb that opens the Tell Me feature. icon, enter Customer Templates, and then choose the related link.

  2. Choose the template to which a default reason for the missing NSeI number is to be assigned and open the customer template card.

  3. On the customer template card page on the General FastTab, in the Missing NSeI No. Reason field, select one of the available options:

    • BFK - means that for a given customer the invoice will be issued in electronic or paper form,
    • DI - means that an accounting document other than an invoice will be issued for a given customer.

Default Reason for a Missing NSeI Number on Sales and Purchase Document Number Series Templates

Note

The instructions below describe how to set up a default reason for a missing NSeI number on the number series templates used for sales documents. For purchase document number series templates, the process is the same.

To enter a default reason for a missing NSeI number on the sales document number series template:

  1. Choose the Lightbulb that opens the Tell Me feature icon, enter Sales Doc. Nos. Template, and then select a related link.

  2. On the Sales Doc. Nos. Templates page, choose the Edit List action, and then indicate the template code to which you want to assign the default reason for a missing NSeI number.

  3. In the Missing NSeI No. Reason select one of the available options:

    • BFK - means that for a given customer the invoice will be issued in electronic or paper form using this template,
    • DI - means that an accounting document other than an invoice will be issued using this template.
Warning

As a result of selecting the BFK or DI designation, the Skip on Sending to NSeI field will be automatically selected, and invoices that are created using the sales document number series template for a given contractor will not be sent to the NSeI. The field is non-editable and can be changed only on sales documents.

Default Reason for a Missing NSeI Number for the NSeI Failure Mode or Total Failure

As part of the Polish Localization application, the functionality has been prepared to automatically fill in the reason for the missing NSeI number for documents posted during an ongoing NSeI failure mode or total failure. The functionality works depending on the types and duration of NSeI unavailability that is specified on the NSeI Unavailability Log page.

Warning

If NSeI unavailability has been defined on the NSei Unavailability Log page, when posting invoices during the defined NSeI unavailability, the Missing NSeI No. Reason field is automatically populated with the defined values on the posted documents. All invoices that are posted during the total failure of the NSeI are skipped when sending to the NSeI and cannot be sent to the NSeI again.

Defining a Default Reason for a Missing NSeI Number for the NSeI Failure Mode or Total Failure

The default reason for a missing NSeI number for the NSeI failure mode or total failure is assigned automatically when creating NSeI setup. During NSeI setup the following fields are filled with the following values:

  • the Default Missing NSeI No. Reason for Failure Mode field equals to OFF.
  • the Default Missing NSeI No. Reason for Total Failure equals to BFK.

To define a default reason for a missing NSeI number for the NSeI failure mode or total failure:

  1. Choose the Lightbulb that opens the Tell Me feature. icon, enter NSeI Setup, and then choose the related link.

  2. On the Additional Settings FastTab, verify the values in the following fields:

  • Default Missing NSeI No. Reason for Failure Mode - Specifies the default designation for sales documents to be inserted in the Missing NSeI No. Reason field for the SAF-T VAT with declaration during the failure mode configured on the NSeI Unavailability Log page.
  • Default Missing NSeI No. Reason for Total Failure - Specifies the default designation for sales documents to be inserted in the ** Missing NSeI No. Reason** field for the SAF-T VAT with declaration during the total failure configured on the NSeI Unavailability Log page.

Default Reason for a Missing NSeI Number when the NSeI is Disabled for Sales Transactions

Polish Localization automatically fills in the reason for the missing NSeI number for documents posted during an ongoing NSeI failure mode or total failure.

The functionality works when the Enable for Sales Documents field is disabled on the NSei Setup page.

Define Default Reason for a Missing NSeI number for disabled NSwI for Sales

If the NSeI is disabled for sales transactions, you can assign a default reason for a missing NSeI number when creating NSeI setup. When defining the NSeI setup, the Default Missing NseI No. field contains: BFK.

To validate the default reason for a missing NSeI number when the NSeI is disabled for sales transactions:

  1. Choose the Lightbulb that opens the Tell Me feature. icon, enter NSeI Setup, and then choose the related link.

  2. On the Additional Settings FastTab, verify the value in the following fields:

  • Default Missing NSeI No. Reason for Disabled NSeI - Specifies the default designation for sales documents to be inserted in the Missing NSeI No. Reason field for the SAF-T VAT with declaration when the Enable for Sales Documents field is not selected.
Important

Entities that are not required to invoice via NSeI as of February 1, 2026 should select the BFK value in the Default Missing NSeI No. Reason for Disabled NSeI field, which will be automatically inserted in the Missing NSeI No. Reason field when posting sales documents as of February 1, 2026.

Exclusion of the Obligation to Enter the NSeI Number or the Reason for a Missing NSeI Number

For purchase documents posted with a VAT obligation date from 01.02.2026, it is necessary to specify the NSeI Document No. or select the Missing NSeI No. Reason value.

To disable the mandatory NSeI number or reason for a missing NSeI number for purchase documents:

  1. Choose the Lightbulb that opens the Tell Me feature. icon, enter VAT Setup, and then choose the related link.

  2. On the VAT Setup page, on the General FastTab, choose the Allow Empty NSeI Fields action.

Note

The Allow Empty NSeI Fields field is hidden by default. If you want to change its value first, add the field to the page using personalization.

Change of the NSeI Number and Reasons for a Missing NSeI Number

To change the NSeI number and reasons for a missing NSeI number, read VAT Application Worksheet

See Also

Setting up Integration with the National System of e-Invoices

Issuing and Posting a Structured Invoice

Sending Invoices to the National System of e-Invoices

Invoicing Modes and the NSeI Unavailability Log

Downloading Purchase Invoices from the National System of e-Invoices

Processing Purchase Invoices Downloaded from the NSeI

Self-billing in the National System of e-Invoices