A chance of KSeF with no penalties until the end of 2027

The Council of Ministers has adopted a draft extending the KSeF penalty-free period to the end of 2027. Find out what this means.

The Council of Ministers has adopted a draft act extending the period without penalties for errors in KSeF until 31 December 2027. The proposed changes are to be forwarded for further parliamentary work.

What did the government adopt?

The draft extends until 31 December 2027 the period during which financial penalties are not imposed for errors connected with the use of the National e-Invoice System. It does not, however, change anything in the obligation itself. From 1 January 2027 the transitional period ends, during which invoices may be issued outside the system within a monthly limit of PLN 10,000 gross. The Ministry of Finance stated explicitly that the proposed solution does not mean abandoning the obligation to use KSeF.

How high are the penalties that are to be deferred?

The penalties are provided for in Article 106ni of the Act on goods and services tax, whose provisions on penalties were due to enter into force on 1 January 2027. The upper limit is 100 percent of the amount of tax shown on an invoice issued outside KSeF, or 18.7 percent of the total amount due if no tax was shown. The penalty is imposed by the head of the tax office by way of a decision, and is payable without a demand within fourteen days of its service. The provision covers a closed list of three infringements, not every error made in the system, and contains no criteria of its own for determining the amount of the penalty, referring in this respect to the provisions of the Code of Administrative Procedure on administrative financial penalties.

Why does this matter so much for smaller entrepreneurs?

Article 106ni excludes the application of Article 21a of the Entrepreneurs' Law, i.e. the so-called right to make a mistake. That provision allows an entrepreneur entered in CEIDG, within twelve months of first commencing business activity, to remedy an infringement after being called upon by the authority and to close the matter with an instruction rather than a penalty. With penalties for errors in KSeF, this mechanism will not work.

When are the changes due to take effect?

The new provisions are due to enter into force on 31 December 2026, i.e. the last day of the current penalty-free period. The draft must still pass through the Sejm and the Senate, be signed by the President and published in the Journal of Laws, all within around two months that include the holiday season. If the process slips by even a few days, from 1 January 2027 the penalties will formally be in force, and that in relation to the very entrepreneurs who are entering the system for the first time on that same day.

How can you prepare for the changes?

It is worth planning your KSeF preparations as if the penalty-free period were ending in accordance with the current provisions, and treating any extension as a safety margin. Adoption of the changes appears likely, but until the act is published the existing deadline applies.

Questions? Feel free to get in touch.

Jan Matusiak

Attorney at Law