National e-Invoicing System (KSeF) penalties in Poland to be postponed until the end of 2027
Poland plans to postpone National e-Invoicing System (KSeF) penalties until 31 December 2027, but the change requires a VAT Act amendment.
Under current Polish law, penalties under Article 106ni of the VAT Act are due to apply from 1 January 2027.
The transitional period for the smallest taxpayers ends on 31 December 2026, with KSeF applying to them from 1 January 2027.
KSeF penalties may reach 100% of the VAT shown on an invoice issued outside KSeF, or 18.7% of the total amount due where no VAT is shown.
Postponing KSeF penalties would not postpone the obligation to use the system or remove other invoicing obligations in Poland.
KSeF implementation work should continue
Businesses should keep adapting invoicing processes and system integrations because the KSeF obligation remains on schedule.
The announced change is not yet binding law
The extended penalty-free period depends on an amendment to the Polish VAT Act and completion of the legislative process.
The additional period can support process stabilisation
Businesses may use the extra time to test workflows, deadlines, permissions, system integrations and offline procedures.
Other invoicing liability may still arise
Postponing KSeF administrative penalties does not exclude liability for other invoicing irregularities under Polish law.
On 16 September 2026, the Polish Ministry of Finance announced that KSeF penalties in Poland for errors involving the National e-Invoicing System (KSeF) in Poland would be postponed until 31 December 2027. However, the change requires an amendment to the Polish VAT Act and is not yet binding law. The postponement of penalties also does not delay the obligation to use KSeF. The transitional period for the smallest taxpayers whose monthly invoiced sales do not exceed PLN 10,000 ends on 31 December 2026. Businesses should therefore continue adapting their invoicing processes and accounting services in Poland to the KSeF requirements.
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Until when are KSeF penalties in Poland expected to be postponed?
The Polish Ministry of Finance has announced an extension of the period during which financial penalties will not be applied until 31 December 2027.
National e-Invoicing System (KSeF) · Poland
KSeF penalties proposed to be postponed — but the obligation remains
The Polish Ministry of Finance has announced that KSeF penalties would be postponed until 31 December 2027. The change requires an amendment to the Polish VAT Act and does not delay the obligation to use KSeF.
What the proposed postponement would change
Penalties under Article 106ni of the Polish VAT Act, currently due from 1 January 2027, would be postponed until after 31 December 2027.
The proposal would provide an additional penalty-free year to test and stabilise KSeF processes.
What stays the same
The obligation to use KSeF remains on schedule.
The transitional period for the smallest taxpayers ends on 31 December 2026.
From 1 January 2027, KSeF applies also to the smallest taxpayers (monthly invoiced sales up to PLN 10,000).
Other invoicing liability under Polish law may still arise.
Postponing the penalties does not postpone the obligation to use KSeF, nor does it remove other invoicing obligations in Poland.
Under the current legal framework, the penalties provided for in Article 106ni of the Polish VAT Act are due to apply from 1 January 2027. Extending the protection period for another year will therefore require a legislative amendment.
| Area | Current legal framework | Ministry of Finance announcement |
|---|---|---|
| Penalties for KSeF errors | from 1 January 2027 | postponement until 31 December 2027 |
| Transitional period for the smallest taxpayers | until 31 December 2026 | no extension announced |
| Status of the change | current legislation remains in force | legislative amendment required |
National e-Invoicing System (KSeF) · Poland
KSeF in Poland: current and proposed key dates
The proposed postponement would move only the penalty date. The obligation to use KSeF and the transitional deadlines would remain unchanged.
16 September 2026
The Polish Ministry of Finance announces the plan to postpone KSeF penalties until 31 December 2027.
31 December 2026
End of the transitional period for the smallest taxpayers (monthly invoiced sales up to PLN 10,000).
1 January 2027
KSeF becomes mandatory also for the smallest taxpayers. Under current Polish law, penalties under Article 106ni are due to apply from this date.
31 December 2027
Not yet law
Proposed new end of the penalty-free period. Requires an amendment to the Polish VAT Act.
The change is not yet binding law — it requires an amendment to the Polish VAT Act. Businesses should continue their KSeF implementation work.
Does postponing KSeF penalties mean businesses do not have to use KSeF?
No. Postponing penalties for KSeF errors does not postpone the obligation to use the system.
The Polish Ministry of Finance has indicated that the transitional periods applicable to certain taxpayers will end on 31 December 2026. From 1 January 2027, the requirement to issue invoices through KSeF will also apply to the smallest businesses that previously benefited from the transitional threshold of PLN 10,000 in monthly invoiced sales.
The National Revenue Administration (KAS) is expected initially to focus on supporting businesses in using KSeF correctly. At the same time, the authorities will still be able to respond to cases where invoices are issued outside KSeF if no statutory exception applies.
What penalties for KSeF errors does the Polish VAT Act provide for?
The penalties connected with mandatory KSeF are set out in Article 106ni of the Polish VAT Act.
A penalty may be imposed, among other situations, where a taxpayer, despite being required to do so:
- fails to issue a structured invoice using KSeF,
- issues an invoice under specified failure or offline procedures that does not comply with the required template,
- fails to submit an invoice to KSeF within the required deadline.
The legislation provides for a penalty of up to 100% of the VAT shown on an invoice issued outside KSeF. If the invoice does not show VAT, the penalty may amount to up to 18.7% of the total amount due shown on that invoice.
If the amendment announced by the Polish Ministry of Finance enters into force in the proposed form, the application of these penalties will be postponed until after 31 December 2027.
Penalties for National e-Invoicing System (KSeF) errors under Polish law
The penalties are set out in Article 106ni of the Polish VAT Act. If the amendment enters into force, they would apply only after 31 December 2027.
up to
100%
of the VAT shown on an invoice issued outside KSeF
up to
18.7%
of the total amount due shown on the invoice, where no VAT is shown
When a penalty may be imposed
A penalty may be imposed where a taxpayer, despite being required to do so:
fails to issue a structured invoice using KSeF,
issues an invoice under specified failure or offline procedures that does not comply with the required template,
fails to submit an invoice to KSeF within the required deadline.
Postponing these administrative penalties does not exclude liability for other invoicing irregularities under the Polish Fiscal Penal Code. For example, Article 62 covers failure to issue an invoice or issuing an invoice incorrectly.
Source: Polish Ministry of Finance — Extension of the postponement of penalties for errors in using KSeF until the end of 2027.
Can fiscal penal liability still arise while KSeF penalties are postponed?
The postponement of administrative penalties relating to KSeF should not be treated as a complete exclusion of liability under the Polish Fiscal Penal Code.
The Polish VAT Act contains a specific exclusion concerning fiscal penal proceedings in relation to certain breaches of KSeF obligations. This does not, however, exclude liability for other invoicing irregularities.
For example, Article 62 of the Polish Fiscal Penal Code covers, among other matters, failure to issue an invoice, issuing an invoice incorrectly or issuing an invoice that does not accurately reflect the underlying transaction. Liability therefore depends on the nature of the specific infringement.
What does the postponement of KSeF penalties mean for businesses in Poland?
The Ministry of Finance announcement gives businesses the prospect of an additional year to improve their KSeF-related processes without exposure to the administrative penalties provided for in Article 106ni of the Polish VAT Act.
However, businesses should not suspend their implementation work. The additional period can be used in particular to:
- test invoice issuing and receiving processes,
- verify deadlines for submitting documents to KSeF,
- organise and review user permissions,
- test the integration of accounting and financial systems with KSeF,
- refine procedures for failure and offline modes.
Businesses should also verify whether their KSeF processes are properly integrated with their accounting workflows and document circulation. The Customer Invoice Portal can support the organisation of invoice submission and processing, while broader support with records, settlements and financial processes is available through accounting services in Poland.
What happens next with KSeF penalties in Poland?
At this stage, extending the penalty-free period until the end of 2027 remains a proposal announced by the Polish Ministry of Finance that requires an amendment to the law. The publication of the draft legislation and the final wording of the adopted provisions will therefore be decisive.
Regardless of further legislative work, businesses should continue preparing for the correct use of KSeF. The proposed postponement is intended to reduce the financial risk associated with errors during the initial implementation period, but it does not remove obligations arising from Poland’s e-invoicing rules.
getsix® experts can support businesses in reviewing their KSeF processes, organising invoice workflows and adapting tax settlements to the applicable Polish requirements. Contact us.
Source:
This article was written by the getsix® Editorial Teamgetsix® provides accounting, tax advisory, HR and payroll, and business consulting services, supporting companies operating in Poland. The getsix® Editorial Team prepares practical information that makes Polish accounting, tax, and HR and payroll matters easier to understand.
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