National e-Invoicing System (KSeF) penalties in Poland to be postponed until the end of 2027

Poland’s Ministry of Finance announced that penalties for errors involving the National e-Invoicing System (KSeF) are to be postponed until 31 December 2027. The change still requires an amendment to the Polish VAT Act and is not yet binding law. The postponement would not delay mandatory KSeF use, so businesses should continue preparing their invoicing and accounting processes.

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Until when are KSeF penalties expected to be postponed?

On 16 September 2026, the Polish Ministry of Finance announced that financial penalties related to KSeF errors should not apply until 31 December 2027.

Under the current legal framework, penalties set out in Article 106ni of the Polish VAT Act are due to apply from 1 January 2027. Extending the penalty-free period by another year therefore requires a legislative amendment.

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Does the postponement delay mandatory KSeF use?

No. The announcement concerns penalties, not the obligation to use the system.

The transitional period for the smallest taxpayers ends on 31 December 2026. From 1 January 2027, mandatory KSeF invoicing will also apply to businesses that previously benefited from the threshold of PLN 10,000 in monthly invoiced sales.

The National Revenue Administration (KAS) is expected initially to focus on helping businesses use KSeF correctly. Authorities may still respond where invoices are issued outside KSeF and no statutory exception applies.

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What KSeF penalties does the VAT Act provide for?

Article 106ni of the Polish VAT Act provides for penalties where a taxpayer, despite being required to comply:

• fails to issue a structured invoice through KSeF,
• issues a non-compliant invoice under specified failure or offline procedures,
• fails to submit an invoice to KSeF within the required deadline.

A penalty may reach 100% of the VAT shown on an invoice issued outside KSeF. Where no VAT is shown, the penalty may be up to 18.7% of the total amount due.

If the announced amendment enters into force as proposed, these administrative penalties would apply only after 31 December 2027.

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Can other liability still arise?

Postponing KSeF administrative penalties does not mean that all liability under the Polish Fiscal Penal Code is excluded.

Article 62 of the Code covers, among other matters, failure to issue an invoice, incorrect invoicing and invoices that do not accurately reflect the underlying transaction. Liability therefore depends on the specific infringement.

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What should businesses do during the additional period?

Businesses should continue their KSeF implementation work and use the additional time to:

• test invoice issuing and receiving processes,
• verify KSeF submission deadlines,
• review user permissions,
• test accounting and financial system integrations,
• refine failure and offline procedures.

The next key step will be publication of the draft amendment and the final wording of the adopted provisions. Until then, companies should continue preparing for mandatory use of the National e-Invoicing System (KSeF) in Poland.

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If you have any further questions or require additional information, please contact your business relationship person or use the enquiry form on the HLB Poland website.

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