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Two things change in company payments in 2027, and both are about data rather than the look of your banking screen. We write about what follows for supplier records and payment matching.
Two things change in company payments in 2027, and both are about data rather than the look of your banking screen. From 1 January, the reference of a transfer paying a KSeF invoice has to carry the KSeF number. KSeF is Poland's National e-Invoicing System. In the first half of the year, ELIXIR, the system banks use to settle domestic transfers, is due to move to ISO 20022 messages. The vendor behind SaldeoSMART (the document and accounting platform we implement) wrote about both in September. We add what follows from them for your documents and payments.
From 1 January 2027, an active VAT payer who pays another active VAT payer by transfer or payment order for a structured invoice puts that invoice's KSeF number in the payment reference. This also applies to a third party paying on the buyer's behalf, a factoring company for example. The number is 35 characters long and is assigned by the system once an invoice is accepted.
When one payment covers several invoices from the same seller, you give a collective identifier instead of a list of numbers. It is also 35 characters (it contains the tax ID, the letters IZ, and the year and month of generation), and KSeF creates it, not the bank. The issuer can generate it, and so can the recipient of the invoices.
The duty covers transfers and payment orders, so cash, cards and BLIK are outside it. So are dealings with parties that are not active VAT payers. The exceptions are narrow (among them offline invoices that have not reached the system yet), and the full description sits on the Ministry of Finance site (in Polish). The vendor says it is working on handling both in the application. It gives no date.
ISO 20022 is an international standard for payment messages in XML. Poland moved its SORBNET3 system to it in September 2025. ELIXIR is next, with the migration planned for the first half of 2027.
For the person paying, a transfer looks the same: recipient, account, amount. What changes is how the details of the parties are written. The bank expects them in structured fields, for example an address split into street, number, postcode and town instead of one line of text. A company does not implement the standard itself. The bank and the vendor of the payment software do.
Cross-border payments run to their own timetable. SWIFT has put back its requirement for structured addresses, originally planned for November 2026, and promises a new schedule by the end of December 2026. For ELIXIR the vendor still quotes the first half of 2027.
Both changes touch data a company already holds, only in a less convenient form. A KSeF number in the reference should make matching a payment to an invoice easier, because it points to one document and no other. On our page about payments and bank statements we say that matching works better the more carefully references are written, and that lump payments with no numbers have so far left part of the work manual. The collective identifier is meant to fix that. That is how it looks on paper. We have not yet seen how SaldeoSMART will read the KSeF number and the collective identifier from a statement, so we promise nothing.
The second matter is addresses in the supplier records. You sometimes find entries with street, number and postcode in a single field, or with no postcode at all. Under ISO 20022 such data will have to be split, and it is more comfortable to do that now, with no deadline pressing, than in the last quarter. For what stays outside KSeF itself, see KSeF in SaldeoSMART.
At our clients we will start by going through the supplier records for complete addresses, and we will leave the payment matching settings alone until the vendor shows handling of the KSeF number and the collective identifier on a working account.
Sources: SaldeoSMART blog, "Co zmieni ISO 20022 w sposobie obsługi płatności?" (22 September 2026) and "Obowiązkowy numer KSeF w przelewach bankowych" (3 September 2026), both in Polish, and the official rules at ksef.podatki.gov.pl. As of 5 October 2026.
The facts in this post come from an announcement by SaldeoSMART, the vendor. The assessment, examples and practical notes are ours.
If you want to know how many suppliers in your records have an incomplete address, we will go through them with you and say what to correct before 2027.
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