- The Finance Ministry plans to amend the VAT law to extend the no-penalty grace period for KSeF errors until 31 December 2027, pushing possible financial sanctions to 2028; however, the current law still applies until the amendment is enacted.
- Under the current rules, issuing invoices outside KSeF when required could trigger penalties of up to 100% of the VAT shown, or 18.7% of the total amount if no VAT is shown, plus sanctions for using exceptional modes, noncompliant invoice formats, or late submission.
- Even without immediate penalties, invoices issued outside KSeF where the system is mandatory may not qualify as structured invoices, creating VAT deduction uncertainty for buyers and audit risk.
- From 1 January 2027, the transition rules for cash register invoices end: cash registers will no longer be used to issue invoices, and a receipt with the buyer’s NIP will no longer count as a simplified invoice.
- As a result, B2B sales recorded on a cash register, even under PLN/EUR 450 thresholds, will need to be documented by a structured invoice in KSeF, affecting retail, hospitality, repair, fuel stations, and similar businesses.
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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