- 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.
Source: aidergroup.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.
