Poland’s draft regulation proposes suspending penalties for non-compliance with mandatory e-invoicing under the KSeF system until the end of 2026, giving businesses more time to adapt. After the grace period, penalties may apply for issues such as failure to issue or correctly submit e-invoices, delays, or missing required information.
Poland’s draft e-invoicing regulation suspends penalties until the end of 2026.
Public
Poland
Author: Nikolina Basić
Category:
Fiscal subject related
Views:
407
Content accuracy validation date:
14.05.2025
Content accuracy validation time:
09:09h
Businesses in Poland are set to benefit from a temporary suspension of penalties related to mandatory e-invoicing compliance, according to draft regulations published by the Ministry of Finance. The proposed rules indicate that penalties for violations of the Krajowy System e-Faktur (KSeF) will not be enforced until the end of 2026, allowing companies additional time to transition to the new invoicing system.
Once the grace period expires, businesses may face penalties for various infractions, including
· Failure to Issue E-Invoices: Companies must comply with the requirement to generate e-invoices when applicable.
· Incorrect Invoice Submission: e-invoices must be formatted correctly and free of errors.
· Late Submission: invoices must be sent to KSeF within the designated time frame.
· Missing Required Information: Necessary details, such as the KSeF number and tax identification number, must be included.
Although the draft regulations do not specify exact penalties beyond 2026, businesses should anticipate fines or other administrative measures for non-compliance. Tax authorities encourage companies to follow updates from the Ministry of Finance as the regulations are finalized.
Other news from Poland
Poland updates KSeF 2.0 with new draft legislation.
Public
Poland
Author: Nikolina Basić
Poland
Author: Nikolina Basić
Poland has released new draft legislation for KSeF 2.0, introducing key updates such as Offline24 invoicing, stricter correction invoice rules, expanded eligibility for receiving invoices outside KSeF, and new authentication requirements. The updated framework, part of Poland's mandatory e-invoicing rollout planned for February or April 2026, also includes provisions for structured attachments, ex... Read more
Who is exempt from Poland’s Mandatory e-Invoicing System (KSeF) in 2026?
Public
Poland
Author: Ivana Picajkić
Poland
Author: Ivana Picajkić
Starting 1 February 2026, Poland's National e-Invoice System (KSeF) becomes mandatory, but exemptions will apply to industries where e-invoicing is impractical, such as transport, financial services, and certain cross-border transactions. A draft regulation from May 2025 allows the Minister of Finance to define these exemptions, enabling businesses in complex sectors to avoid mandatory use of KSe... Read more
Poland’s New KSeF Draft Proposes Delayed VAT Settlements for Deposit System
Public
Poland
Author: Ivana Picajkić
Poland
Author: Ivana Picajkić
Poland’s latest KSeF draft, published on May 30, 2025, proposes a temporary delay in VAT settlement deadlines for businesses implementing the new deposit system for beverage packaging. Instead of reporting in January 2026, affected businesses and representatives will now declare and pay the VAT difference in February 2026, easing the administrative burden of the system’s initial rollout. In the la... Read more
Poland: Attachments to Structured Invoices in KSeF Coming January 2026
Public
Poland
Author: Ivana Picajkić
Poland
Author: Ivana Picajkić
Starting January 1, 2026, businesses in Poland will be allowed to attach supporting documents—such as specifications or product details—to structured invoices submitted through the KSeF system, using the FA(3) schema. To use this feature, companies must notify the tax office via the e-Tax Office and ensure their software supports the new format, as attachments carry cybersecurity considerations an... Read more
Poland: What is Offline24 Mode in KSeF?
Poland
Author: Ivana Picajkić
Offline24 Mode in Poland’s KSeF allows businesses to issue structured invoices without immediate internet access, provided they upload the invoice to the system by the next business day. This mode, becoming a permanent option from 2026, is ideal for businesses in areas with unstable connectivity and requires an official issuer certificate for use. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Poland's Ministry of Finance releases the KSeF 2.0 draft and important updates.
Public
Poland
Author: Ivana Picajkić
Poland
Author: Ivana Picajkić
On May 30, 2025, the Polish Ministry of Finance released the KSeF 2.0 package following April's public consultations, introducing a new draft law, implementing regulations, updated thresholds, and technical guidance for the mandatory B2B e-invoicing rollout. The phased implementation begins in February 2026 for large businesses, expanding to all taxpayers by April 2026, with further obligations an... Read more
Poland expands structured e-invoicing to consumers.
Poland
Author: Nikolina Basić
Poland has expanded the National e-Invoice System (KSeF) to allow voluntary structured e-invoicing for B2C transactions, addressing long-standing business requests. Sellers can now issue consumer invoices either online through KSeF with a QR-coded PDF or offline via KSeF’s offline24 mode, without requiring consumer registration or consent. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login