Ministry of Finance of Poland: Penalties for E-invoice (KseF) errors will be proportional.

The Polish Ministry of Finance has announced that penalties related to the mandatory National e-Invoicing System (KSeF) will be applied with flexibility and proportionality. While KSeF becomes mandatory in 2026, financial sanctions will only begin on January 1, 2027, with 2026 serving as a transition period for businesses to adapt, and penalties thereafter assessed case-by-case depending on the severity and circumstances of the breach.

The Polish Ministry of Finance has confirmed that penalties linked to the National e‑Invoicing System (KSeF) will be applied with flexibility and fairness. Although KSeF becomes mandatory in 2026, no financial sanctions will be imposed until January 1, 2027. The year 2026 will serve as a transition period, giving businesses time to adapt to the new system.

From 2027, penalties may apply for failing to issue invoices through KSeF or for errors in using the system. However, sanctions will not be automatic. Tax authorities will assess each case individually, considering the following:

• the scale and nature of the breach,
• whether it was a one‑off or repeated issue,
• corrective actions taken by the taxpayer.

While the law allows for high fines—up to 100% of the VAT shown on an invoice or 18.7% of the gross value where VAT is not indicated—the Ministry stressed that these are ceilings, not standard amounts. Penalties may be reduced or waived in justified cases, especially for technical mistakes or early implementation issues.