How to issue an invoice with role 8 — local government unit as recipient
Add a subordinate local government unit as a separate Podmiot3 entity and select the official role 8.
- Module
- Invoices
- Reading time
- 7 min
- Difficulty
- Follow the instructions carefully and you will succeed
- Published
- August 8, 2026
- Author
- Rafał Zeidler
- Format
- Written guide
Written procedure
What you will do
You will issue an invoice in which the actual buyer remains in Podmiot2 and the subordinate local government unit is added as a separate Podmiot3 entity with role 8 — Local government unit – recipient.
You will select the role from the list in the form, check the recipient details, submit the invoice to KSeF, and verify its final status.
Requirements
Before you start
After you select Add recipient, the form displays the Name, Address, NIP and Role fields. In Role, select Local government unit – recipient (8).
| Item | Description |
|---|---|
| Access | An active Invoices module and access to the Issue tab. An organization member needs permission to access invoices. |
| Company | Select the company issuing the document. To submit it, the company needs an active KSeF token or certificate. |
| Buyer | Prepare the name, NIP and address of the actual buyer that will be entered in Podmiot2, for example a municipality. |
| Local government unit | Prepare the name, Polish NIP and address of the subordinate unit that will receive the invoice as Podmiot3. The form does not currently support IDWew. |
| Other details | Invoice number and dates, at least one line item, VAT rates, amounts and payment details. |
| Starting point | After signing in, select the correct company and open Invoices → Issue. |
| Time required | About 5–10 minutes. |
| Important | Do not replace the details in the main Buyer block. Add the unit in a separate Recipient block and assign role 8 to it. |
Start issuing a new invoice
In the main navigation, select Invoices and then open Issue. On the Issue a new document screen, select the Invoice card with the description Issue a new invoice.
KSeFGPT opens Edit and fills in the seller details from the active company. If no company is selected, first choose one in the selector above the tabs.
Enter the buyer and invoice details
Enter the invoice number, issue date, sale date or billing period, and at least one line item. Complete the payment information and any other details required for the document.
In the main Buyer block, select the correct contractor in Pick contractor or enter the details manually. This block represents Podmiot2 in FA(3). For a subordinate local government unit, the buyer is the superior entity, such as the municipality, rather than the unit receiving the document.
Before continuing, check the buyer's name, NIP and address. The additional recipient added in the next step does not replace these details.
Select Add recipient
Below the Seller and Buyer blocks, select Add recipient. A new block appears with the Name, Address, NIP and Role fields.
Despite the Add recipient label, the data in this block is stored as Podmiot3, an entity other than the seller and the actual buyer. Do not use this block to change the Podmiot2 details.
Select role 8 and enter the unit details
In the additional block, enter the name, address and NIP of the subordinate local government unit. Then open Role and, under On the buyer's side, select Local government unit – recipient (8).
The block heading changes to the full role name. Do not select Additional buyer (4), which is a different FA(3) role. In this procedure, the current form supports identifying the unit by NIP, but not by IDWew.
Check the recipient and selected role
In Edit, check that the additional block is headed Local government unit – recipient and contains the correct name, address and NIP of the unit.
You can open Role again before submission to confirm that Local government unit – recipient (8) is selected. You do not need to open or edit the XML.
Submit the invoice to KSeF
In the upper-right corner, check the selected authorization method: KSeF token or Certificate. If both methods are available for the company, select the correct one.
Select I take full responsibility for the correctness of data sent to KSeF, then select Submit to KSeF. Do not refresh the page while the invoice is being submitted.
You will first see Invoice sent to KSeF and information that processing is pending. KSeFGPT checks the document status approximately every 10 seconds.
Final state
Check the result
The operation is complete when Invoice accepted by KSeF appears. Check the reference number and final status description. Once a KSeF number has been assigned, the document is an issued structured invoice, and the UPO confirms its acceptance.
The additional unit should remain a separate Podmiot3 entity with role 8 and should not replace the actual buyer. Invoice sent to KSeF only means that processing has started; wait for acceptance or rejection.
Diagnostics
If something does not work
Compare the symptom with the table below.
| Symptom | Likely cause | What to do |
|---|---|---|
| Role is not visible | A separate recipient has not been added. | Select Add recipient below Buyer. Role appears together with Name, Address and NIP. |
| Role 8 is not visible | The role list is closed or you are viewing a different group. | Open Role and select Local government unit – recipient (8) under On the buyer's side. |
| The unit details replaced the buyer | The unit was entered in the main Buyer block instead of the additional Recipient block. | Restore the actual buyer details, select Add recipient, then enter the unit and select role 8 there. |
| Submit to KSeF is disabled | The responsibility confirmation has not been selected, a required field is missing, or XML validation found an error. | Complete the fields listed above the invoice, correct the XML validation errors and select the responsibility confirmation. |
| A KSeF connection error appears | The selected company has no active token or certificate, or its credentials have expired. | Configure the company's KSeF connection in Settings, return to the invoice and retry submission. |
| The final status is Invoice rejected by KSeF | KSeF returned a document or permission error. | Read the error code and description. Do not submit the same document again; correct the stated cause and check the recipient details and selected role before retrying. |
What next
After acceptance, download the XML and UPO and retain them according to your company's accounting process. Also check that the document appears in outgoing invoices for the correct company.
If you often issue documents for subordinate local government units, keep their correct names, NIPs and addresses in your working records. For each new invoice, check that Local government unit – recipient (8) is selected.
To prepare a document without submitting it immediately, see How to create an invoice draft in KSeFGPT before sending it to KSeF.
Issue an invoice for a local government unit in KSeFGPT
Sign in, add a recipient and select Local government unit – recipient (8).
Related instructions
How to process multiple PDF invoices into KSeF XML in KSeFGPT?
Add PDF invoices one by one to a shared queue, wait for KSeFGPT to prepare the XML files and check the separate documents in Drafts. You select one file at a time, but you do not need to wait for the previous file to finish processing.
How to create an invoice draft in KSeFGPT before sending it to KSeF
Save an invoice in progress as a draft or create one automatically from a PDF file. The document stays in KSeFGPT and is not sent to KSeF until you review and submit it yourself.