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How to complete the ZAW-FA form – step-by-step instructions

The ZAW-FA form consists of 5 main sections – from A to E. The form should be completed clearly, using capital printed letters.

Initial data of the ZAW-FA form

At the beginning of the form, in field no. 1, the NIP number of the taxpayer or the entity submitting the notification should be entered.

If more than one ZAW-FA notification is submitted at the same time, field no. 4 should indicate:

  • the total number of submitted forms,
  • the sequential number of the given notification.

Section A – place and purpose of submission

In this part of the form, you indicate:

  • the competent head of the tax office (field no. 5),
  • the purpose of submitting the notification (field no. 6).

The possible purposes for submitting ZAW-FA are:

  • indicating a person authorized to use KSeF,
  • revoking authorizations to use KSeF from a specific person,
  • revoking authorizations from all persons – in this case, Section C is not completed,
  • reporting unique data identifying a qualified electronic signature or qualified electronic seal that does not contain a NIP or PESEL number – in this case, Section C is also not completed.

Section B – data of the taxpayer or entity granting the authorizations

In field no. 7, you should specify who submits the notification:

  • an entity that is not a natural person,
  • an enforcement authority,
  • a natural person.

In field no. 8:

  • natural persons enter their first and last name,
  • other entities provide their full name.

Further in this section:

  • field no. 9 – phone number (optional),
  • field no. 10 – e-mail address (mandatory). The taxpayer will receive information about granting or revoking authorizations to use the National e-Invoicing System at the provided e-mail address.

Section C – data of the person authorized to use KSeF

Section C concerns the person to whom authorizations to the KSeF system are granted or revoked.

  • field no. 11 – indication of the type of identifier (NIP, PESEL, or no identifier – in the case of a non-resident),
  • field no. 12 – entry of the NIP or PESEL number,
  • fields no. 13–15 – surname, first name, and date of birth (applies to non-residents),
  • fields no. 16–18 – completed only for non-residents who do not have either a NIP or PESEL number,
  • field no. 19 – phone number (optional),
  • field no. 20 – e-mail address (mandatory). The authorized person will receive information about granting or revoking authorizations to use the National e-Invoicing System at the provided e-mail address.

Section D – data identifying the qualified electronic signature

In this part of the form, in field no. 21, the unique data of the qualified electronic signature certificate or the qualified electronic seal (SHA-256) should be entered.

Section D is completed, among others, when:

  • signature or electronic seal data are being reported,
  • the authorized person does not have a NIP or PESEL number and uses only a qualified signature,
  • the taxpayer or entity operates using a foreign qualified signature or qualified seal.

This most often concerns foreign taxpayers who voluntarily use KSeF and must authenticate using a signature or seal issued outside Poland.

Each change of the electronic signature or seal requires re-reporting in ZAW-FA.

Section E – signature of the taxpayer/entity submitting ZAW-FA

In the final part of the form, the notification is signed by the person submitting ZAW-FA, providing:

  • first and last name,
  • position or function.

In the case of multi-person representation (more than 4 persons), the remaining persons authorized to represent the entity should be indicated in an additional ZAW-FA form.

How to submit the ZAW-FA notification?

The completed ZAW-FA form can be submitted:

  • in paper form,
  • in electronic form, e.g. via ePUAP or as an attachment to a general letter in the e-Tax Office.

Summary

ZAW-FA is a form that enables granting, revoking, or changing authorizations to use the National e-Invoicing System (KSeF). For many companies, especially companies and other entities that are not natural persons, it is a key document that determines the ability to issue invoices in KSeF.

The document consists of five sections and also allows reporting data of a qualified electronic signature or electronic seal, especially in the case of signatures without a NIP and PESEL number. A correctly completed ZAW-FA can be submitted on paper or electronically, and its submission ensures efficient access to KSeF and continuity of invoicing.

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