- The draft VAT amendment confirms that financial penalties for KSeF errors under Article 106ni of the VAT Act will be deferred until 1 January 2028, with no fines imposed throughout 2027.
- Despite the penalty deferral, taxpayers cannot simply ignore KSeF: KAS will first issue individual reminders, and if there is no response, it may launch verification proceedings and audit VAT settlements.
- Once penalties apply, issuing invoices outside KSeF may trigger fines of up to 100% of the VAT shown on the invoice, or up to 18.7% of the total amount due if no VAT is shown.
- Existing tax risks remain in force now, including discrepancies between the PDF visualization and XML structure or duplicate invoice entry, which may lead to treatment as a “blank invoice” under Article 108(1) VAT Act and liability to pay the VAT shown.
Source: pit.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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