KSeF without penalties for an additional year. The Ministry of Finance is changing the regulations

As the Prime Minister's Office reminds, from January 1, 2027, all invoices in Poland will have to be issued via the National e-Invoice System (KSeF). According to the existing regulations, penalties for errors made while using the system were to come into force from that date. However, the Ministry of Finance decided to listen to the voice of entrepreneurs and prepared a draft act that extends the transitional period by another year.

A year without penalties for entrepreneurs

The Ministry of Finance explains that extending the penalty-free period is a response to numerous demands from entrepreneurs who were afraid that they would not have time to fully prepare for the new requirements.

"The postponement of the deadline for introducing fines for errors in the KSeF will provide time for adjustment by taxpayers who are subject to transitional periods, including those taxpayers who may issue electronic invoices or invoices in paper form until the end of 2026 if the total value of sales (including tax) documented by these invoices in a month is less than or equal to PLN 10,000. This postponement is also important for taxpayers who already apply KSeF, but they experience various difficulties related to the proper implementation of this solution," we read in the justification for the project.

New regulations and clarification of rules

The draft act, which appeared on the website of the Government Legislation Center, assumes not only a postponement of the deadline for introducing penalties, but also clarification of some of the provisions regarding KSeF. The changes will include, among others: entrepreneurs issuing invoices worth up to PLN 10,000 PLN gross per month - from 2027, they will also have to use KSeF. The possibility of issuing invoices from cash registers will also disappear.

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