The draft regulations regarding mandatory e-invoicing in Poland indicate that penalties related to KSeF (Krajowy System e-Faktur) compliance are suspended until the end of 2026. This means that during this transitional period, businesses may not face penalties for violations associated with the new e-invoicing requirements.
After the suspension period, penalties could potentially be imposed for various violations, such as:
- Failure to Issue E-Invoices: Not adhering to the requirement to issue e-invoices when mandated.
- Incorrect Invoice Submission: Submitting e-invoices that do not comply with the required format or contain errors.
- Late Submission: Failing to send e-invoices to the Krajowy System e-Faktur within the stipulated time frame.
- Failure to Include Required Information: Not including necessary details such as the KSeF number or tax identification number on invoices.
While the exact details regarding penalties after the suspension period are not specified in the provided draft, typically, tax authorities may impose fines or other administrative penalties depending on the severity of the infraction. It’s advisable for businesses to closely monitor updates from the Polish Ministry of Finance regarding the finalization of these regulations and specific penalties that may come into effect after the transitional period.
Source Ministry of Finance updates obligatory e-invoicing regulations – VATupdate
- See also
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
