Poland considers delaying KSeF penalties for businesses

The Polish government is proposing a one-year delay for the imposition of administrative penalties related to the National e-Invoicing System (KSeF). This measure aims to provide businesses, particularly smaller enterprises, with additional time to adjust their accounting systems, train staff, and ensure the correct flow of electronic documents.

According to the Ministry of Finance, tax authorities will not impose sanctions for violations occurring prior to January 1, 2028. However, this proposal does not cancel the requirement to use the KSeF system itself; it only postpones the moment when financial penalties for non-compliance or technical errors would be applied. The goal is to allow companies to identify and resolve organizational and technical issues without the immediate risk of fines.