- Poland’s Ministry of Finance plans a bill to extend the grace period for KSeF-related administrative penalties until 31 December 2027.
- KSeF will still become mandatory for all businesses from 1 January 2027, with transitional rules ending on that date.
- Current VAT Act sanctions under Article 106ni can reach up to 100% of VAT shown on invoices issued outside KSeF, or 18.7% of the gross amount if no VAT is shown.
- The penalty deferral does not remove criminal fiscal liability: defective, fictitious, or unreliable invoices may still trigger Fiscal Penal Code sanctions.
Source: kpmg.com
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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