Ministry of Finance: changes in penalties for invoices issued during complete KSeF outage

Last, week, a draft regulation providing for an update of the ORD‑IN and ORD‑IN/A form templates, aligning them with recent amendments to the Tax Code and the legislation on electronic service of documents, was published on the Government Legislation Centre’s website. The draft regulation introduces new disclosure obligations in relation to cross‑border transactions – the forms are to be adapted to the changes in Article 14b(3a) of the Tax Code. Applicants will be required to provide specific identification data for the parties to the transaction, including foreign tax identification numbers or identity document details. New sections will be added to the ORD‑IN form and the ORD‑IN/A appendix. The fields concerning the ePUAP address and electronic service have been removed, as the transitional period ends on 31 December 2025. The regulation is intended to enter into force 30 days after promulgation.

Similar amendments are also planned to the application for a general tax ruling and to the joint application for an individual tax ruling.

According to the CJEU’s judgment issued on 22 April 2026 (case T-233/25), a subcontractor, having acquired by assignment the claim which a contractor had against a developer under a works contract, cannot adjust the taxable amount for value added tax in the event of non-payment of that claim by that developer. The same fact of acquiring one’s claim does not give right to adjust VAT, where the original supplier/service provider was someone else. 

In its judgment of 17 April 2026 (case file III FSK 277/24), the Supreme Administrative Court, referring to the CJEU judgment in case C‑357/13, held that a limited joint-stock partnership (spółka komandytowo‑akcyjna) must be treated as a company for the purposes of the tax on civil law transactions (PCC). This means that loans granted to such an entity should not be subject to PCC, even if the literal wording of the PCC Act might suggest otherwise.

On 21 April 2026, the Supreme Administrative Court issued a judgment in which it held that assignment contracts concluded by a fund with banks and other entities should be treated as standard contracts of sale and are, as a rule, subject to tax on civil law transactions (PCC). The Court stressed that the fact the Act on Investment Funds provides for a specific written form for the transfer of receivables does not change the substance of the transaction: in effect, the fund purchases receivables for a price and thus enters into a classic contract of sale within the meaning of the Civil Code. Such contracts do not contain any additional, atypical clauses that would alter their nature and reclassify them as “innominate contracts”, which would fall outside the scope of PCC. Thus, a typical sale of receivables takes place and the Court found that there are no grounds for excluding such fund transactions from PCC.

At the European Economic Congress held last week, the Minister of Finance and Economy, Andrzej Domański, announced that the government is preparing a bill to introduce a windfall tax. Preliminary remarks to the bill are to be made available by the end of April 2026. The new levy is to be imposed on entities generating excess profits in a specific economic context.

The Ministry of Finance has announced an amendment to the KSeF rules concerning penalties for failing to issue a structured invoice. The issue concerns Article 106ni(1)(2) of the VAT Act, which provides for a penalty, among other things, for issuing, during a KSeF outage, an invoice that does not comply with the structured invoice template. The provision refers both to an ordinary system outage (when the taxpayer should issue invoices in the KSeF format and transmit them later) and to a complete KSeF outage (when the taxpayer may issue standard paper or electronic invoices, without any obligation to use the KSeF template). The Ministry has acknowledged that, in the part relating to a complete KSeF outage, the provision is “superfluous”. In the event of such a full outage, the taxpayer is entitled to issue invoices in any form and cannot be penalised for not using the structured invoice template. The Ministry explained that this reference was introduced at the parliamentary stage and announced that it will be corrected so that, as from 1 January 2027, when the sanctions begin to apply, the scope of the provision is clear and does not cover the proper issuing of standard invoices during a complete KSeF outage.

Informacja Ministerstwa Finansów przekazywana do mediów na zapytania dziennikarzy