Poland Delays KSeF Penalties Until 2028, Keeps Mandatory E-Invoicing in 2027

The government plans to delay KSeF-related VAT penalties under art. 106ni until 1 January 2028, instead of 1 January 2027.
The KSeF e-invoicing mandate itself is not postponed: it will still apply to all taxpayers from 1 January 2027.
The draft also extends the VAT reverse-charge mechanism for gas, electricity and greenhouse gas emission allowances until 30 June 2030 (instead of 31 December 2026).
The proposal also clarifies some KSeF technical rules, including excluding “total outage” cases from penalties and correcting references for invoices issued during KSeF unavailability.

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.