Poland considers delaying KSeF penalties to 2028

The Polish Ministry of Finance has announced plans to extend the grace period for penalties related to the National e-Invoice System (KSeF). While penalties for certain violations were originally set to begin on January 1, 2027, the Ministry intends to postpone these sanctions until January 1, 2028, to allow businesses more time to adapt to the new electronic invoicing requirements.

However, this extension does not remove the obligation to use the KSeF system or the requirement for correct tax settlements. While companies may avoid specific fines for issuing invoices outside the system or using incorrect templates during 2026 and 2027, they remain responsible for accurate VAT reporting. Errors that lead to incorrect tax settlements will still carry consequences.

Simultaneously, concerns have been raised regarding the effectiveness of the ‘KSeF Lighthouse,’ a ministerial tool designed to inform users and software providers about system outages, server overloads, or technical maintenance. Developers have reported that the tool is currently failing to provide reliable information about system availability, functioning more as a formality than a practical notification system for businesses relying on the platform.