Poland’s government has adopted a draft law postponing fines for KSeF e-invoicing errors until 31 December 2027 and extending the VAT reverse charge for gas, electricity and emission allowances until 30 June 2030.
Poland’s Council of Ministers adopted a draft law on 20 October 2026 that postpones fines for errors linked to the National Electronic Invoicing System (KSeF) until 31 December 2027. The same bill extends the VAT reverse charge for gas, electricity and emission allowances until 30 June 2030.
Penalties put on hold
The decision responds to concerns from businesses about mandatory e-invoicing. Companies asked for more time to adapt their processes and IT systems, and the government agreed.
The extra period matters most for the smallest firms. Taxpayers whose monthly invoiced sales do not exceed PLN 10,000 gross still have a transition period that ends in 2026. From 1 January 2027, KSeF will become mandatory for all businesses. During the deferral, companies can practise with the system, gain experience and adjust their workflows without facing sanctions for mistakes.
The bill also gives other market participants more time to improve technical and organisational solutions for processing invoices in KSeF.
KSeF remains mandatory
Lifting the fines does not remove the obligation. KSeF remains mandatory, and the tax administration will concentrate mainly on helping businesses use the system correctly. It will also run information and education activities, and companies can still use the support tools and assistance it offers.
The National Revenue Administration will still act when invoices are issued outside KSeF, except in cases set out in current regulations. Authorities will also check whether skipping the system leads to inaccurate tax settlements.
Reverse charge extended
The reverse charge will apply to gas in the gas system, electricity, and greenhouse gas emission allowance transfers. The change follows parallel EU work to amend the VAT Directive (2006/112/EC), which aims to extend the mechanism beyond 31 December 2026. The government says the measure protects honest market participants, keeps the tax system intact and helps domestic traders stay competitive with operators in other Member States.
The bill now goes to Parliament for further approval. If approved, the new rules will enter into force on 31 December 2026.
