Several buyers on a KSeF invoice: Podmiot2, Podmiot3 and Udzial

Enter the first buyer in Podmiot2 and subsequent buyers in Podmiot3, using 4 in Rola. Udzial can record an additional buyer's percentage share. Technical acceptance of an invoice does not confirm that the shares total 100%.

Where additional buyers belong

The customer designated as the first buyer remains in Podmiot2. Each additional buyer is a separate Podmiot3 with role 4. Do not confuse this with a factor (1) or recipient (2).

How Udzial works

Udzial is an optional field for the additional buyer in Podmiot3. The difference between 100% and the combined additional buyers' shares belongs to the buyer in Podmiot2. If the field is not completed, the Ministry handbook assumes equal shares among the buyers.

An arithmetic example only: with additional shares of 30% and 20%, the first buyer's remainder is 100% − 30% − 20% = 50%. This is not a calculation of VAT, tax-deductible costs or deduction entitlement. Source: Ministry handbook, §2.2–2.2.2.

Check the total before submission

KSeF does not check whether the combined shares total 100%. As an organisational check, verify each buyer's details, roles and consistent percentages before submission. This is a data-checking recommendation, not KSeF confirmation of transaction terms.

FAQ

Where do I enter the second buyer?

In Podmiot3, using 4 in Rola; the first buyer stays in Podmiot2.

What does leaving Udzial blank mean?

The Ministry handbook assumes equal shares among the invoice's buyers when the field is not completed.

Will KSeF check the 100% total?

No. It does not check that the combined shares total 100%, so you must check this yourself.

Source and limits

Based on the August edition of the KSeF 2.0 handbook, part II, §2.2–2.2.2, checked on 7 October 2026. The cover states the legal position as at 1 February 2026, not the edition date. This article concerns Poland; it does not determine joint ownership, VAT or cost deductions, or additional buyers' invoice access.