Poland delays KSeF error penalties to 2028 as e-invoicing goes universal

Poland delays KSeF error penalties to 2028 as e-invoicing goes universal

20 October 2026: Poland's Council of Ministers has adopted a bill that postpones fines for errors in using the national e-invoicing system, KSeF, until 31 December 2027. The obligation itself does not move: from 1 January 2027 every business in Poland must issue invoices through KSeF, including the smallest firms that were exempt until now.

Not yet independently verified. This is a government bill that still has to pass parliament, which may change it; the ministry's note does not give the penalty amounts that are being deferred. We will update this when it can be confirmed, and remove this note.

Who joins KSeF in January

The transition period for taxpayers whose invoiced sales do not exceed PLN 10,000 gross a month expires at the end of 2026. From 1 January 2027, the Ministry of Finance says, using KSeF "becomes obligatory for all entrepreneurs." The deferral is aimed mostly at these newly covered firms, which will have a year of use without sanctions to learn the system, build procedures and adapt their processes, and at software vendors and other market participants who still need time to improve their technical and organisational solutions.

What the deferral does and does not cover

The bill extends the existing grace period for penalties so that fines for errors connected with using KSeF cannot be imposed before the end of 2027. The ministry calls this a response to needs reported by businesses during the roll-out, intended to give them extra time to adjust processes and IT systems.

It stresses that this is not a step back from the mandate. Because KSeF is compulsory, the National Revenue Administration will still react when invoices are issued outside the system, except where current rules allow it, and will check whether not using KSeF leads to unreliable tax settlements. During the deferral, the tax administration says it will concentrate on supporting businesses, with information and education, and its support tools remain available.

The same bill extends the VAT reverse-charge mechanism for trading in gas, electricity and emission allowances to 30 June 2030, in step with EU work to amend the VAT Directive so the mechanism can continue after 31 December 2026. The new rules are meant to take effect on 31 December 2026, once parliament has passed them.

What finance teams should take from it

For companies already on KSeF, nothing changes in January. For the smallest firms and the accountants and invoicing software they rely on, the deadline that matters is still 1 January 2027: the deferral removes the fines, not the requirement, and invoices issued outside KSeF can still draw attention from the tax office. Vendors of accounting and invoicing tools for Polish micro-businesses have just over two months to make sure their KSeF connections are ready for a large wave of new users.

Sources

• Ministry of Finance (Poland): Rada Ministrów za odroczeniem kar za błędy w KSeF i przedłużeniem odwrotnego obciążenia VAT, 20 October 2026