Poland's Ministry of Finance announces it will extend the KSeF penalty deferral to 31 December 2027
This change is proposed and is not law. The rules below describe what would change if it is adopted.
This page records one dated change. For the rules in Poland as they stand today, see the Poland guide →
- Jurisdiction
- Poland
- Tax
- VAT
- Change type
- E-invoicing
- Status
- Proposed
- Impact
- Plan ahead
- Announced
- 16 September 2026
- Effective
- 1 January 2027
- Authority
- Ministerstwo Finansów
- Systems
- Invoicing, ERP, Reporting
- Verified
- Fetched from official source · high confidence
All Polish businesses that must use KSeF from 1 January 2027, when the transitional periods end on 31 December 2026.
Plan KSeF go-live for remaining taxpayers on 1 Jan 2027 regardless; treat penalty relief as pending until the amending act is published.
InvoicingERPReporting
Poland's Ministry of Finance announced on 16 September 2026 that it is extending the deferral of penalties for errors in using KSeF to 31 December 2027. The announcement states that KSeF use becomes mandatory for all businesses from 1 January 2027 as transitional periods end on 31 December 2026, and that the extension requires a statutory amendment: the Ministry is starting work on a bill. No bill number or text has been published.
What changed in detail
This is an announced intention, not enacted law. Poland’s Ministry of Finance announced on 16 September 2026 that it is extending the deferral of penalties for errors in using KSeF to 31 December 2027.
The announcement states that KSeF use becomes mandatory for all businesses from 1 January 2027, as the transitional periods end on 31 December 2026. It also states that the extension requires a statutory amendment, and that the Ministry is starting work on a bill. No bill number or text has been published.
What it means
The penalty relief and the mandate move separately. The announcement does not postpone KSeF: remaining taxpayers still go live on 1 January 2027, so implementation plans should not slip.
What the Ministry proposes to defer is the penalties for errors. Until the amending act is published, treat that relief as pending, not guaranteed, and keep error-handling and invoice-correction processes in place. Some press coverage gives a 2028 date; the Ministry’s own page says 31 December 2027.
Proof
Resort finansów wydłuża okres odroczenia kar za błędy związane ze stosowaniem Krajowego Systemu e-Faktur (KSeF) do 31 grudnia 2027 r.The Ministry of Finance is extending the period of deferral of penalties for errors related to the use of the National e-Invoice System (KSeF) to 31 December 2027.
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