Poland proposes delaying KSeF financial penalties until 2028

The Polish government has approved a draft amendment to VAT regulations that would delay financial penalties related to the National e-Invoicing System (KSeF) by one year. Under the current proposal, sanctions for errors—such as issuing invoices outside the system, late submissions, or mistakes during system outages—would begin on January 1, 2028, instead of the previously planned January 1, 2027.

Despite this delay in penalties, the mandatory requirement to use the KSeF system remains unchanged. All entrepreneurs, including the smallest businesses that previously benefited from transitional periods, must use the electronic invoicing system starting January 1, 2027. The Ministry of Finance noted that tax authorities will continue to monitor and react to instances of invoicing outside the system.

The draft legislation has been submitted to the Sejm for parliamentary proceedings. If passed by the Sejm and Senate and signed by the President, the new regulations are expected to take effect on December 31, 2026. Until the new law is officially published, the existing rules mandating penalties from 2027 remain in force.