- Poland plans to extend the deferral of KSeF-specific penalties for invoicing errors until 31 December 2027, but this requires a legislative amendment.
- The proposal does not delay mandatory use of KSeF: large businesses remain in scope from 1 February 2026, most others from 1 April 2026, and the smallest businesses under the transitional exemption enter mandatory KSeF from 1 January 2027.
- Existing penalties were due to start applying to KSeF violations from 1 January 2027; under the new plan, 2027 would serve as an additional adaptation period without dedicated financial penalties for KSeF mistakes.
- Tax authorities (KAS) will still monitor compliance in 2027, support taxpayers in applying KSeF, and can react where invoices are issued outside KSeF despite a legal obligation to use it, except where legislation specifically allows otherwise.
Source: fiscal-requirements.com
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Poland formalizes proposal to postpone KSeF penalties until 2028
- Draft Bill UD477 would postpone the application of specified KSeF financial penalties from 1 January 2027 to 1 January 2028.
- The underlying e-invoicing obligations remain unchanged, including the end of transitional arrangements for the smallest taxpayers on 31 December 2026.
- The draft also proposes extending Poland’s domestic reverse charge for specified energy and emissions transactions through 30 June 2030. [globalvatc…liance.com], [gov.pl]
Draft legislation follows the earlier Ministry announcement
Poland’s Ministry of Finance initially announced on 16 September that it intended to defer the KSeF penalty provisions through 31 December 2027. Supplied publishers reported that announcement on 21 and 22 September. On 22 September, the Polish Prime Minister’s Office published the legislative entry for Draft Bill UD477, providing a more concrete basis for the proposal. The subsequent 28 September article therefore represents a legislative-stage update rather than a separate underlying development. [globalvatc…liance.com], [sovos.com], [gov.pl]
Under the proposal, financial penalties specified in Article 106ni of the Polish VAT Act would begin applying on 1 January 2028. During 2027, the tax administration would first remind non-compliant taxpayers of their KSeF obligations. If the taxpayer failed to react, the authorities could examine whether invoices issued outside KSeF resulted in incorrect output or input VAT accounting. [gov.pl]
Mandate and transitional deadlines remain operational
The proposal does not authorize businesses to continue issuing invoices outside KSeF. From 1 January 2027, the temporary exclusion for taxpayers issuing invoices representing no more than PLN 10,000 gross per month is scheduled to end, as is the transitional ability to issue invoices through cash registers. [gov.pl]
Draft Bill UD477 would also extend the reverse-charge mechanism for gas supplied through a gas system, electricity and transfers of greenhouse-gas emission allowances from 31 December 2026 to 30 June 2030. The Polish government indicates that the domestic provision may need to be adjusted if the corresponding EU authorization is extended to a different date. Adoption by the Council of Ministers is planned for the fourth quarter of 2026, meaning the measure remained a proposal on 29 September. [globalvatc…liance.com], [gov.pl]
External resources
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