Following the Ministry of Finance’s (MoF) announcement on 16 September 2026, Poland has published a draft amendment to the Value Added Tax (VAT) Act to postpone the application of administrative penalties for violations related to the National e-Invoicing System (KSeF).
The publication of the draft law reaffirms the MoF’s earlier announcement that KSeF-related penalties would be deferred until the end of 2027 to give businesses additional time to adapt their issuance processes to mandatory e-invoicing.
If adopted, the draft would postpone until 1 January 2028 the application of administrative penalties under Article 106ni of the VAT Act, targeting the issuance side of the process:
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failing to issue an invoice through KSeF when required;
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failing to comply with the applicable invoicing requirements during a KSeF system failure; and
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failing to submit an invoice issued in an offline mode to KSeF within the statutory deadline.
Once the penalty provisions become applicable, Article 106ni provides for penalties of up to 100% of the VAT amount shown on an invoice or up to 18.7% of the total amount due for invoices that don’t show VAT.
The above provisions are to be treated as a draft until they are finally adopted.
