From 1 April 2026, the National e‑Invoicing System (KSeF) was extended to cover most businesses in Poland. At the same time, a grace period was introduced for the whole of 2026, with the provisions imposing financial penalties for errors in using KSeF originally due to take effect only from 1 January 2027.
From that date, the use of KSeF was to become mandatory for all businesses, including those whose gross monthly sales do not exceed PLN 10,000. In practice, this meant that the smallest businesses would not have benefited from the moratorium on penalties for KSeF‑related errors.
As a result, the Ministry of Finance has decided to defer penalties for incorrect use of the system by a further year, until the end of 2027 (source).
Key points for businesses
On 16 September, the Ministry of Finance announced that the grace period for penalties linked to errors in using the National e‑Invoicing System (KSeF) will be extended until 31 December 2027.
Because this extension requires changes to primary legislation, the Ministry of Finance is starting work on a bill to allow sufficient time for the legislative process.
At the same time, from 1 January 2027 the use of KSeF will become mandatory for all businesses, as the transitional arrangements for certain groups of taxpayers will come to an end on that date.
Potential KSeF sanctions
Sanctions relating to KSeF are set out in Article 106ni of the VAT Act.
Under this provision, where a taxpayer, contrary to their obligations:
- fails to issue a structured invoice via the National e‑Invoicing System;
- during a system outage or period of unavailability, or when operating in the so‑called offline mode, issues an invoice that does not comply with the published template;
- fails to transmit an invoice to the National e‑Invoicing System within the required deadline;
the head of the tax office shall, by way of decision, impose a financial penalty of up to 100% of the amount of VAT shown on the invoice issued outside KSeF or, in the case of an invoice with no VAT shown, a penalty of up to 18.7% of the total amount due shown on that invoice.
Criminal fiscal liability and KSeF
Although the grace period for administrative penalties linked to KSeF has been extended, the fiscal criminal provisions continue to apply in full. The VAT Act restricts prosecution under the Fiscal Penal Code to certain irregularities in e‑invoicing, but it does not remove liability under Article 62 of the latter.
Businesses may therefore still face sanctions for:
- issuing defective invoices (documents recording sales in a manner not compliant with current legal requirements);
- issuing fictitious or unreliable invoices (documents recording business events that did not in fact occur).
Does the extended grace period remove the obligation to use KSeF?
The deferral of penalties does not remove the obligation to use KSeF. Next year, the National Revenue Administration will focus primarily on supporting businesses in using KSeF correctly and reminding them of their obligations under the VAT Act. However, given that the system is mandatory, KAS will still intervene where invoices are issued outside KSeF (except in cases expressly provided for by law) and will examine whether failure to use the system results in inaccurate VAT reporting.
How can we assist you?
Compliance with KSeF will necessitate a wide range of adjustments, from invoicing processes themselves to internal procedures and external relationships with contractors.
The extended grace period gives businesses a valuable opportunity to implement and test KSeF without incurring sanctions for any errors that may arise at any stage of the rollout.
KPMG is ready to support you throughout the process: from providing practical guidance and addressing specific questions, to assisting with implementation and offering ongoing support once the system is deployed.
If you have any questions or require further assistance, please do not hesitate to contact us.