KSeF Implementation Nears: Last Chance to Organize VAT Settlements and Avoid Penalties

• In the first year of mandatory KSeF, businesses won’t be penalized for errors like issuing invoices outside the system, but VAT sanctions for incorrect settlements will still apply after February 1, 2026.
• KSeF-specific penalties (up to 100% of VAT on invoices outside KSeF) will only apply from January 1, 2027.
• The introduction of KSeF will not change existing VAT penalty rules, but tax authorities will be able to detect irregularities faster and more broadly, increasing the risk and frequency of VAT audits and sanctions.
• VAT penalties can be reduced if taxpayers promptly correct errors, but recent changes mean tax authorities can initiate audits without notice, limiting the opportunity for correction and increasing sanction risk.
• The amount of VAT sanctions is now adjusted to the scale of irregularities, but they are imposed automatically when violations are found.

Source: prawo.pl

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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