Invoices are just the beginning

We are at the turn of 2025 and 2026. Finance departments across Poland are living in the shadow of the biggest tax revolution of the decade - the mandatory KSeF (National e-Invoice System). It would seem that since invoices have become digital (XML format), the problem of manual data entry should disappear forever.

Operational reality, however, looks different. Despite the digitization of invoicing itself, the burden on accounting departments is not decreasing at all. Why?

Because KSeF solves the problem delivery document, but it does not solve the problem of its understanding and decreeing. In an era of digital transformation, Chief Financial Officers (CFOs) face a new challenge: how do you manage a process where some documents are structured XML files and some are still PDFs from foreign counterparties?

The thinking trap: "KSeF will take care of everything"

Many managers have succumbed to the illusion that implementing KSeF means the end of data work. Meanwhile, an XML file with KSeF is just a raw data container.

The government system does not know to which MPK (Place of Origin of Costs) to assign an invoice for electricity. It does not know that the invoice from supplier X is for project Y, nor will it verify that the service was actually provided.

As a result, despite having an e-Invoice, accountants still have to manually:

• Describe documents: Assign cost codes and analytics.
• Combine invoices with purchase orders: Perform so-called 3-way matching (Invoice - Order - Receipt).
• Handle exceptions: Process foreign invoices (from outside KSeF) and B2C bills.

Without a smart analytics overlay, KSeF converts manual data entry from paper to... manually populating data in the ERP system based on the XML preview.

Hybrid reality: Foreign invoices and the nightmare of PDFs

The turn of 2025/2026 is a time when Polish companies are operating in a hybrid model. While domestic B2B invoices go through the government system, invoices from the European Union, the U.S. or China still arrive in email inboxes as PDF files or images.

Here the advantage is revealed artificial intelligence (AI) over simple KSeF integrators. Intelligent Document Processing (IDP) class tools, such as Dokum, act as a universal "translator."

• For foreign invoices (PDF): They act like an advanced OCR, extracting data, converting currencies and verifying VIES.
• For KSeF (XML) invoices: They enrich raw data with business context (e.g., automatic cost categorization based on historical accounting decisions).

As a result, regardless of the source of the document (Warsaw, Berlin or Shanghai), a unified, verified stream of data enters the financial and accounting system.

Case Study: How "Manufacturing Company X" avoided paralysis

It is worth looking at the example of a medium-sized company that imports components from Asia and Germany.

The situation before optimization: After KSeF came in, the accounting department split into two camps. One team struggled with XML, while the other continued to manually transcribe hundreds of import invoices (PDFs). The information chaos grew, and month-end closing took longer than before the changes.

Implementing an AI solution: It was decided to implement Dokum as a central hub.

1. Import: Foreign invoices (PDF) are automatically parsed by AI.
2. KSeF Integration: AI automatically prompts for the posting of domestic invoices, learning from previous postings.
3. Validation: The system automatically pairs invoices with purchase orders (POs).

Effect: Processing time for foreign invoices dropped by 70%, and accounting was no longer a bottleneck. The team regained control of cash flow.

Substantive validation: what KSeF will not check

KSeF takes care of the technical correctness (schema) of the invoice, but not the business security of your company. It is in the area of data validation aI-based automation is showing its strength.

Unlike a tired worker, the algorithms verify:

• White List Compliance: For invoices outside KSeF or during periods of system failure.
• Anomaly in amounts: The system will alert you if your service invoice is suddenly double the average.
• Duplicates: Detecting attempts to pay for the same service twice (e.g., once from a PDF proforma, once from an XML final invoice).

Summary: The new role of the accountant in 2026

The year 2026 is when the era of the "data entryist" will definitely end. Manual transcription of information is economically unjustifiable and leads to professional burnout.

Investment in tools such as Dokum allows you to transform your accounting department from a cost center to an analytical center. Invoices are just the beginning - the real game is how quickly and accurately your company can process information in this new digital ecosystem.

Is your accounting department ready for the hybrid era? Find out how artificial intelligence handles your foreign invoices and how it can streamline document processing with KSeF.