Poland’s Ministry of Finance acknowledged a technical error in tax regulations that could penalize businesses for lawful invoice issuance during system crashes. They clarified no fines for paper or PDF invoices during total failures, promising amendments by January 2027.
E-inovicing (KseF) penalty rules before 2027 in Poland
Public
Poland
Author: Nikolina Basić
Category:
General information
Views:
973
Content accuracy validation date:
06.05.2026
Content accuracy validation time:
08:04h
The Ministry of Finance of Poland has officially acknowledged a technical error in upcoming tax regulations that could have unfairly penalized businesses for following the law.
Under the current wording, the law suggests that taxpayers could be fined for issuing "standard" invoices during a total system crash—even though standard invoices are exactly what the law requires them to use when the system is down.
Specifically, Article 106ni of the VAT Act outlines steep financial sanctions:
- Fines up to 100% of the tax amount shown on the invoice.
- Fines up to 18.7% of the total invoice value for tax-free transactions.
The confusion stems from how the law defines two different types of technical issues:
- Standard Failure: The system is glitchy, but electronic "structured" invoices are still required.
- Total Failure: The system is completely offline. In this case, taxpayers are legally allowed to use paper or PDF invoices.
The Ministry of Finance admitted that the penalty clause accidentally included "Total Failures" in its scope. This meant that a business acting correctly during a major blackout could technically have been hit with a massive fine for not using a system that wasn't working.
The Ministry has clarified its stance to ensure businesses are protected:
- No Penalties for PDF/Paper: During a total system failure, taxpayer can issue standard invoices without fear of fines.
- Legislative Fix: The Ministry will amend the VAT Act to remove the "redundant reference" before the January 2027 deadline.
The goal is to ensure that penalties only apply to those who intentionally bypass the KSeF system when it is functioning properly.
Other news from Poland
Poland updates e-invoice-KSeF technical specification
Public
Poland
Author: Nikolina Basić
Poland
Author: Nikolina Basić
Poland's Finance Ministry released KSeF version 5.5.1.v1, refining its API, removing error codes, and adding new authorisation options. The Polish Ministry of Finance has released version 5.5.1.v1 of the KSeF e-invoicing technical specification, refining the API interface ahead of the mandatory rollout. The changes refer to: Error code removal: Error code 99 for HTTP 400 (Bad Request) response... Read more
Adjustment of regulations on cash registers in Poland
Public
Poland
Author: Nikolina Basić
Poland
Author: Nikolina Basić
Starting January 1, 2027, invoices will be issued exclusively via KSeF, with consultations held for proposed changes and token management. Starting January 1, 2027, invoices will no longer be issued through cash registers. Instead, they must be issued exclusively via the KSeF system- e-invoicing system. To prepare for this change, the Ministry of Finance and Economy of Poland has published a draf... Read more
New webinar was uploaded: Recorded webinar: Evolution of Fiscalization:From fiscal printers to real-time data platforms
Author: Dušan Bučevac
Fiscalization has transformed from a compliance tool reliant on hardware to dynamic, software-driven platforms linking businesses and tax authorities. The webinar was presented by Dušan Bučevac, Sales Manager at Fiscal Solutions, who covered crucial fiscalization milestones and explained how real-time data has reshaped compliance, transparency, and business decision-making. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Poland: KSeF Invoice Visualization vs. Transaction Confirmation
Poland
Author: Ema Stamenković
Under KSeF, a structured invoice legally exists only once it receives a KSeF number; until then, the buyer may receive only a transaction confirmation, which is not an invoice and does not allow VAT deduction. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Poland Plans New Tourist Tax Legislation
Public
Poland
Author: Ema Stamenković
Poland
Author: Ema Stamenković
A new Polish bill would allow municipalities to introduce a daily tourist compensation fee for overnight stays, with limited exemptions. A new bill amending the Act on Local Taxes and Fees has been submitted to the Polish Sejm, allowing Municipal Councils to introduce a so-called "tourist compensation fee" collected at hotels. According to the bill's proponents, this is not a new tax but a fee. If... Read more
Poland: Consultation on VAT Refunds for Foreign Taxpayers
Public
Poland
Author: Ema Stamenković
Poland
Author: Ema Stamenković
Poland is consulting on VAT refund rule changes for foreign taxpayers to align refund claims with KSeF e-invoicing requirements from 2026. The draft relaxes invoice attachment obligations but requires KSeF invoice identification numbers where available, with different evidence rules for EU and non-EU claimants. Poland has launched a public consultation (opened April 15, 2026, by the Ministry of Fi... Read more
Poland: KSef Errors and Possible Penalties
Poland
Author: Ema Stamenković
Poland’s KSeF rules provide a grace period in 2026, meaning taxpayers will not face financial sanctions for KSeF-related mistakes while adapting to the system. Let's delve deeper into this! Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login