In an announcement published on 16 September 2026, the Polish Ministry of Finance (MoF) confirmed plans to extend the penalty relief period for errors related to the application of the National e-Invoicing System (KSeF) until 31 December 2027.
What has changed?
Under the existing rules, administrative penalties for certain KSeF-related violations were due to take effect on 1 January 2027. The proposed extension responds to feedback from businesses and other stakeholders seeking additional time to adapt to mandatory e-invoicing requirements.
Impact on businesses
Postponement of the penalties does not remove the obligation to use KSeF. Mandatory use of KSeF remains scheduled to apply to all taxpayers from 1 January 2027, following the expiry of transitional periods for the smallest businesses on 31 December 2026.
Authorities will act on invoices issued outside KSeF, except in cases the law specifically allows, and assess whether non-compliance may affect the accuracy of VAT settlements.
Next steps
Extending the penalty relief requires changes to the law. The MoF will prepare draft legislation to formalize the extension of the penalty deferral period.
Businesses should continue preparations for mandatory KSeF implementation, as the postponement affects only the enforcement of penalties and does not remove the obligation to issue invoices through the system from January 2027.
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