Poland delays KSeF e-invoicing penalties until 2027

The Polish Ministry of Finance has announced a delay in the imposition of penalties for errors related to the National e-Invoice System (KSeF). Sanctions for mistakes in using the system will be postponed until December 31, 2027.

This decision follows requests from entrepreneurs, industry organizations, and tax experts to allow businesses more time to adapt their processes to the new e-invoicing rules. However, the delay does not postpone the mandatory use of the system itself. KSeF is scheduled to become compulsory for all entrepreneurs starting January 1, 2027, marking the end of transitional periods for various taxpayer groups.

Entrepreneurs must continue to comply with existing VAT Act obligations. The Ministry emphasized that the extension is intended to facilitate the learning of correct system usage rather than exempting companies from their legal responsibilities.