Finance Ministry proposes delaying fines for KSeF errors by a year, to 1 January 2028

The Ministry of Finance has prepared a draft that postpones by one year the start of financial penalties for irregularities linked to the National e-Invoicing System (KSeF). Under current rules, sanctions are to apply from 1 January 2027; the draft moves them to 1 January 2028. The government will consider the document at its Tuesday session.

As the ministry explains, the extra year is meant to give businesses time to prepare for the new duties and reduce the risk of penalties for mistakes in the system's initial period. The deferral also covers taxpayers with transition periods: until the end of 2026 they may issue electronic or paper invoices if the monthly sales value on such invoices, including tax, does not exceed PLN 10,000.

The second part of the draft extends the reverse-charge VAT mechanism for gas supplied via the gas grid, electricity and services transferring greenhouse gas emission allowances. The ministry proposes keeping it for another 3.5 years after 31 December 2026. The act is to enter into force on 31 December 2026.