Poland’s Ministry of Finance has extended the deferral of penalties for errors in using the National e-Invoice System (KSeF) until 31 December 2027, giving businesses additional time to adapt to mandatory e-invoicing requirements.
Poland’s Ministry of Finance (MoF) has decided to postpone the imposition of penalties for incorrect use of the National e-Invoice System (KSeF) until 31 December 2027, extending the deferral by one year.
The decision, announced on 16 September 2026, was made following requests from entrepreneurs, industry organisations, tax advisers and other market participants involved in the phased implementation of KSeF.
The extension is intended to give businesses additional time to establish and refine processes for issuing and receiving invoices through the system.
From 1 January 2027, KSeF will become mandatory for businesses whose transitional periods expire on 31 December 2026. The extended penalty deferral is expected to provide smaller businesses, in particular, with additional time to learn how to use the system and adjust their business processes without financial liability for errors.
The Ministry stressed that the postponement of penalties does not remove the obligation to use KSeF. The National Revenue Administration (KAS) will continue to support businesses in complying with the system and remind taxpayers of their obligations under the VAT Act.
KAS authorities will also intervene where invoices are issued outside KSeF, except in legally defined situations, and may examine whether failure to use the system results in unreliable tax settlements.
The extension requires legislative amendments. The Ministry of Finance has therefore started work on a draft law to provide sufficient time for the legislative process.
