The Ministry of Finance will arrange access to the National e-Invoicing System for local government units and VAT group members. They will be able to view only their own invoices, both sales and purchase invoices, according to the the published draft regulation.
As a reminder, currently the KSeF is not compulsory, it can be used on a voluntary basis. It will become compulsory as of 1 January 2024.
Source Gazeta Prawna