E-invoicing in Poland: penalty deadline proposed to be extended until 2028

Poland proposes postponing e-invoice-KSeF financial penalties until January 1, 2028. Businesses would gain another year to adapt, while tax authorities would first remind non-compliant taxpayers of their obligations before moving to compliance checks.

Poland is preparing another important adjustment to the implementation of its mandatory National e-Invoicing System, Krajowy System e-Faktur (KSeF). On September 22, 2026, the Polish Prime Minister’s Office published Bill No. UD477, proposing amendments to the VAT Act and legislation governing the implementation of mandatory KseF: https://www.gov.pl/web/premier/projekt-ustawy-o-zmianie-ustawy-o-podatku-od-towarow-i-uslug-oraz-ustawy-o-zmianie-ustawy-o-podatku-od-towarow-i-uslug-oraz-niektorych-innych-ustaw

The most important proposed change is the postponement of KSeF-related financial penalties by another year. Under the current legislation, the provisions allowing financial penalties for certain failures related to KSeF are scheduled to apply from January 1, 2027. The new proposal would move this date to January 1, 2028.

The Ministry of Finance has explained that the additional transition period responds to requests from businesses, industry organizations and tax experts following the phased introduction of mandatory KSeF.

As a reminder, KSeF became mandatory in stages. Businesses whose 2024 gross sales exceeded PLN 200 million have been required to issue invoices through KSeF since February 1, 2026. Most remaining businesses entered the system on April 1, 2026. The smallest taxpayers, whose monthly sales documented by invoices do not exceed PLN 10,000 gross, have a transitional exemption until the end of 2026 and are due to enter mandatory KSeF from January 1, 2027. Receiving invoices through KSeF has generally been mandatory for relevant domestic taxpayers since February 1, 2026.

This means that January 2027 will bring another group of businesses fully into the mandatory system. The government considers additional time appropriate for taxpayers to resolve technical and organizational difficulties before financial penalties start applying.

The Ministry of Finance had already confirmed on September 16 that it intended to extend the penalty-free period through December 31, 2027.

An important point for businesses is that the proposed postponement does not postpone mandatory KSeF itself.

Businesses covered by the legislation would still have to issue and receive invoices according to the applicable KSeF rules. The proposal concerns the application of specific financial penalties for failures connected with the use of the system.

The government also plans a more gradual enforcement approach during 2027.

According to the official description of UD477, where a taxpayer does not use KSeF despite being required to do so, the National Revenue Administration (KAS) would first individually inform the taxpayer about the KSeF obligation. If the taxpayer fails to react to the reminder, the authorities could then verify whether the failure to use KSeF is connected with incorrect or unreliable tax settlements.

Therefore, 2027 should not be treated as a year in which KSeF requirements can simply be ignored. The intention is to move the initial focus from immediate financial sanctions toward notification, education, monitoring and corrective compliance.

The further delay of penalties indicates that the government recognizes that the introduction of mandatory structured e-invoicing is not only a tax-law change. Businesses must also adapt ERP, accounting and invoicing systems, establish appropriate KSeF permissions, implement authentication mechanisms, manage online and offline invoicing scenarios and adjust internal processes.

The proposal would also extend the application of the reverse charge mechanism for certain transactions involving gas supplied through the gas system, electricity and transfers of greenhouse gas emission allowances. Instead of ending on December 31, 2026, the relevant rules would continue until June 30, 2030. The government states that this extension is intended to maintain the existing treatment for these transactions and align the Polish rules with the applicable EU VAT framework. This measure is separate from KSeF but is included in the same legislative proposal.

The proposed extension is positive from an implementation perspective because it gives businesses more time to stabilize their KSeF processes after mandatory e-invoicing has already started. This is particularly important for smaller businesses entering the system later and for companies managing complex ERP and invoicing integrations. However, businesses should not interpret the change as permission to delay their KSeF projects. The obligation itself remains in place, and the authorities have clearly indicated that non-use of KSeF in 2027 would still trigger reminders and potentially further compliance checks. In practice, 2027 should therefore be treated as an additional period for testing, correcting errors and strengthening internal KSeF processes, rather than as another postponement of mandatory e-invoicing.

Implementation impact and what businesses should do

The proposed change would reduce the immediate financial risk connected with KSeF implementation by postponing specific penalties until January 1, 2028. It does not, however, postpone the requirement to use KSeF.

Businesses should therefore continue their implementation according to the existing mandatory timetable. Companies should verify their KSeF integrations, authentication and permissions, invoice flows, offline procedures and handling of rejected or incorrectly processed invoices.

Companies should also follow the legislative process for Bill UD477, because the September 22 document is currently a draft proposal. The new January 1, 2028 penalty date will become legally effective only once the legislative process has been completed and the relevant amendments have been adopted.

The text above is based on the article pubished by GlobalVATComplience. Source

Nikolina Basić, Senior Legal Consultant at Fiscal Solutions

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