Poland Extends KSeF Penalty Deferral Until End of 2027

Poland’s Ministry of Finance has announced a one-year extension to the deferral of penalties for errors involving the National e-Invoice System (KSeF), moving the deadline from 31 December 2026 to 31 December 2027.

The Ministry has decided to introduce the extension in response to concerns raised by businesses, industry organisations and tax specialists during the phased implementation of mandatory e-invoicing. Legislative amendments are still required to put the decision into effect.

The measure is expected to particularly benefit smaller companies that have had less time and fewer resources to prepare. It would allow them to become familiar with KSeF and correct implementation problems without immediately facing financial penalties.

However, the Ministry stressed that the deferral would not make KSeF optional. Tax authorities will still be able to act where businesses issue invoices outside the system, unless a permitted exception applies, and investigate whether failure to use KSeF results in incorrect tax settlements.

During 2027, the National Revenue Administration is expected to focus primarily on supporting businesses and reminding them of their obligations under Poland’s VAT legislation.

The extension has not yet become law. The Ministry of Finance is beginning work on the necessary draft legislation, which will need to complete the statutory process before the new deadline takes effect.

Source: Ministry of Finance

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