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.
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Poland
Author: Nikolina Basić
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Fiscal subject related
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324
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.
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