Invoices that did not reach KSeF, and invoices of a period with a filed JPK

An invoice counts as issued on the day it is sent to KSeF. So Norman does not send on its own an invoice that did not go to KSeF right away, for example one issued before you added the token. It may already have reached your client another way, and it must not be issued twice. You decide what goes.

Send invoices that did not reach KSeF

When there are such invoices, the Invoices page and the KSeF e-invoices section show a notice, for example: "3 invoices issued before Norman could send to KSeF are not in KSeF yet."

1. Click Review and send. The Send invoices to KSeF dialog opens.
2. Check the list. The invoices are ticked, except those that may stay outside KSeF.
3. Untick the invoices you have already issued another way.
4. Click Send with the number of invoices. They go to KSeF within the next few minutes.

The list appears only once KSeF has accepted your company's token. Invoices dated before your KSeF start date are not on it: they do not go to KSeF, and their email goes out at once.

When an invoice may stay outside KSeF

Norman reports the invoice in the JPK_V7 with the BFK marker, without a KSeF number, when it:

• is issued to a consumer,
• is dated before the day KSeF became mandatory for your company,
• falls within the 2026 limit: from April to December 2026, invoices to businesses issued outside KSeF may reach PLN 10,000 gross a month. The invoice that goes over the limit, and every later one that month, must go to KSeF. Norman counts only the invoices issued in Norman.

Any other invoice that did not reach KSeF holds the JPK file back.

The JPK file waits for invoices in KSeF

The JPK report page then shows The JPK file waits for these invoices in KSeF. You have two options:

• send the invoice to KSeF (from the backlog or with the retry icon), so its KSeF number goes into the file;
• if the law allowed issuing it outside KSeF, for example during a KSeF outage, click Record as issued outside KSeF and confirm. The JPK file reports it with the BFK marker, and the invoice shows Outside KSeF. Take back undoes it.

Invoices of a period with a filed JPK

Invoices of a period whose JPK_V7 is already filed (from Norman, or marked submitted) appear apart in the send dialog, under In a period with a filed JPK, and are not ticked. For each one Norman says what sending means for the filed file:

• It is in the filed JPK_V7: sending changes only its KSeF number, not the VAT in that JPK.
• It is not in the filed JPK_V7: once KSeF accepts it, correct that JPK.
• Norman does not know whether the filed JPK includes it, for example when the file was filed outside Norman: if it does not, correct the JPK once KSeF accepts the invoice.

Open the JPK takes you to the report. Tick an invoice to send it to KSeF anyway. How to file a correction: The JPK_V7.