Employee purchases in KSeF: the employer remains the buyer
Three example ways to identify employee expenses in Poland's FA(3), without mandatory IDWew or employee addresses.
When an employee buys on behalf of the employer, the employer remains the actual buyer. Its NIP belongs in Podmiot2. Employee identification helps allocate the expense but does not replace company details.
Three options
The Ministry handbook offers examples: employee details and IDWew in Podmiot3; employee details and role in Podmiot3 without IDWew; or additional employee and expense information in DodatkowyOpis. These are data-organisation options, not a process imposed on everyone. Source: handbook §2.15.
What is optional
IDWew is not mandatory. Neither is including the employee's address in Podmiot3. Do not turn every entry in an example table into a company requirement. The taxpayer adapts expense identification and invoice access to its needs and capabilities.
With IDWew, the employer may grant suitable permissions to access invoices concerning the employee. Identifying an employee alone does not replace granting permissions.
A practical starting point
Agree one identification method supported by your software and give employees the employer's NIP and the agreed reference. This is an organisational recommendation. The article does not determine reimbursements, business travel, tax costs or VAT deductions.
FAQ
Does the employee's NIP replace the employer's NIP?
No. For purchases on the employer's behalf, its NIP remains in Podmiot2; employee details serve an additional purpose.
Must IDWew be used?
No. The handbook also presents Podmiot3 without that identifier and DodatkowyOpis.
Is the employee's address mandatory?
No. It may be included in Podmiot3, but the handbook explicitly makes it optional.
Source and limits
KSeF 2.0 handbook, part II, August edition, checked 7 October 2026; cover legal position: 1 February 2026. Polish-system scope; no instructions for generating IDWew, granting permissions or collecting PESEL.