KSeF + AI Act: how to combine tax compliance and AI
A practical compliance model for companies that implement KSeF processes and AI tools simultaneously.
Two regulations, one process
Companies often run KSeF and AI projects separately, which leads to duplicate analyzes and inconsistent procedures. A better approach is a shared governance model.
In such a model, the invoicing process, data security and responsibility for AI decisions are described in one operational framework.
- •Common map of regulatory risks.
- •One accountability structure.
- •A consistent record of decisions and changes.
Key risk areas
The greatest risk occurs where AI affects financial processes: document classification, exception prioritization, automatic action recommendations.
These elements require clear boundaries: what AI can recommend and what a human must approve.
- •Transparency in the operation of models.
- •Human supervision of critical decisions.
- •Audit trail for AI recommendations.
How to implement a compliance model
A good start is a joint workshop of compliance, finance and IT. Its purpose is to agree on the process from input to reporting.
Then, it is worth implementing a cyclical review: process quality indicators, incidents, regulatory updates and an improvement backlog.
- •Cross-functional workshop at the start.
- •Definition of critical control points.
- •Quarterly compliance model review.