KSeF: penalties for e-invoice errors only from 2028 – Polish Finance Ministry wants a delay

Poland’s Ministry of Finance has prepared a draft law postponing by a year the penalties for errors in the National e-Invoicing System (KSeF). Under current rules the penalties would apply from 1 January 2027; the draft moves this to 1 January 2028. According to money.pl on 19 October 2026, the government is to consider the draft at its Tuesday meeting. The law would take effect on 31 December 2026.

The change is meant to help, among others, taxpayers using transitional periods – for example those who until the end of 2026 may issue paper or electronic invoices outside KSeF if their monthly sales documented by such invoices (including VAT) do not exceed 10,000 zł – and businesses already using KSeF but struggling to implement it correctly.

The same draft extends by 3.5 years the VAT reverse-charge mechanism for supplies of gas in the gas system, electricity and the transfer of greenhouse gas emission allowances. The mechanism currently applies until 31 December 2026. The draft has not yet been passed – it must be adopted by the government, then by the Sejm and Senate, and signed by the President.

Editorial comment

Many Poles in the UK still run a sole proprietorship or company in Poland and settle with the Polish tax authorities. For them it is an extra year to fine-tune KSeF invoicing calmly without the risk of penalties. Note: the delay concerns penalties, not the obligation itself – invoices must still be issued according to the KSeF timetable. A British company without Polish VAT registration and without a fixed establishment in Poland is, as a rule, not covered by KSeF, but each case is worth confirming with a tax adviser.

What to do

• Check whether your Polish business already issues invoices in KSeF and whether you are using the transitional period (limit of 10,000 zł a month).
• Use the extra time for testing: ask your accounting office to check a few recent e-invoices.
• Grant KSeF permissions to the people who invoice on your behalf while you are in the UK.
• If you trade in energy, gas or emission allowances, ask your accountant about the extension of the reverse charge.
• Follow the work of the government and the Sejm – until the law is passed, the current deadlines apply.

What do you think?

Do you feel this in your business? Tell us in the comments below the article. We will cover the most interesting views in future editions.

Sources

• money.pl: Government prepares an important KSeF change (19.10.2026)
• Ministry of Finance: KSeF service

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