The article sheds light on the implementation of the National e-Invoicing System (KSeF) in Polish local governments, revealing substantial VAT turnover and the number of invoices handled by municipal entities. Since KSeF's mandatory introduction on February 1, local governments have faced significant organizational challenges as they adapt to this new regulatory framework. Early responses indicate that many municipalities are encountering difficulties with this new system, detailing a range of operational issues from technical glitches to inadequate training for staff.

Moreover, the centralization of VAT in local entities poses additional hurdles, complicating the invoicing processes and leading to potential logistical nightmares. The municipalities' feedback highlights concerns regarding systemic flaws that could impede the smooth functioning of KSeF, suggesting that the transition may have been too swift without sufficient support mechanisms in place. The local governments express urgency in addressing these problems to avoid disruptions in financial operations.

In a longer-term perspective, however, there are expectations that KSeF could yield substantial benefits for local governments by streamlining invoicing and transparency in VAT management. If the initial teething problems can be resolved, KSeF may enhance the efficiency of financial transactions and ultimately contribute to better governance at the local level. The debate continues as to how to balance the challenges of implementation with the anticipated advantages that a digitized invoicing system can provide.