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Legal position as at 9 November 2026. All linked sources are in Polish.

Will KSeF penalties start in 2027 or 2028?

KSeF penalties will start on 1 January 2028 if the act passed by the Sejm on 6 November 2026 comes into force. Without it they start on 1 January 2027, and as at 9 November 2026 that date still stands, because the Senate has not yet approved the act and the President has not signed it.

KSeF (Krajowy System e-Faktur) is Poland's National e-Invoicing System. The Sejm and the Senate are the lower and upper houses of Poland's parliament.

What does Art. 106ni penalise?

The head of the tax office (naczelnik urzędu skarbowego) imposes the penalty by decision, and the taxpayer pays within 14 days of its delivery. Art. 106ni ust. 1 of the VAT Act covers three situations in which a taxpayer breaches the obligation:

BreachProvision
The invoice was not issued in KSeFArt. 106ni ust. 1 pkt 1
An invoice issued during an outage, while KSeF was unavailable, or in offline24 mode does not match the published templateArt. 106ni ust. 1 pkt 2
An invoice issued offline, during an outage or while KSeF was unavailable was not sent to KSeF on timeArt. 106ni ust. 1 pkt 3

The penalty is up to 100% of the VAT shown on the invoice. If the invoice shows no tax, it is up to 18.7% of the total amount due. Both figures are upper limits.

Adam, who owns a construction firm, issues an invoice outside KSeF in breach of the obligation, for PLN 12,300 gross including PLN 2,300 VAT. The head of the tax office can impose a penalty of up to PLN 2,300. For a PLN 5,000 invoice showing no tax, the upper limit is PLN 935.

What stays the same even if penalties move to 2028?

The obligation to issue invoices in KSeF stays, because the act postpones only the penalties. After 31 December 2026, the PLN 10,000 limit and the cash register exception also end.

The KSeF number in bank transfers stays too. The act does not change Art. 108g, so the obligation to quote the number applies to payments made from 1 January 2027. The Art. 106ni penalties do not relate to the transfer description.

The act moves Art. 106ni ust. 1–3 and 5–7 but leaves ust. 4 as it is. Under ust. 4, no proceedings for a fiscal offence or petty fiscal offence (przestępstwo skarbowe, wykroczenie skarbowe) are opened for failing to meet the obligations in Art. 106ga ust. 1, Art. 106nda ust. 2, Art. 106nf ust. 4 or Art. 106nh ust. 2. This provision has applied since 1 February 2026, the general commencement date of the Act of 16 June 2023 that introduced KSeF.

The tax office can still react in 2027. In the explanatory memorandum to the bill, the government says breaches will not go unanswered by the National Revenue Administration (KAS). It will first remind taxpayers of the obligation and, if that does not help, check under Art. 272 of the Tax Ordinance (Ordynacja podatkowa) whether not using KSeF is leading to unreliable VAT reporting.

Penalties for JPK_VAT (the electronic file combining VAT records and the VAT return) are a separate matter. The Ministry of Finance explains that an error in a JPK_VAT with declaration can be corrected (Art. 109 ust. 3e–3g), and that a penalty arises only if the taxpayer does not fix the file after a request from the head of the tax office.

How far has the act got?

The government sent the bill (print no. 3245) to the Sejm on 20 October 2026. The Sejm passed the act on 6 November: 437 MPs voted for, 1 against, with 1 abstention. The next sitting of the Senate is scheduled for 25 and 26 November 2026, and its agenda has not yet been published.

The act is due to come into force on 31 December 2026. If it misses that date, Art. 106ni ust. 1–3 and 5–7 will apply from 1 January 2027, the date currently set by Art. 23 pkt 4 of the Act of 16 June 2023, as worded by the Act of 5 August 2025.

The text of the act sent to the Senate has the same content in Art. 1–3 as the bill. The Public Finance Committee recommended passing the bill without amendments, and the Sejm rejected the only amendments tabled at second reading.

Besides changing the date, the act removes from Art. 106ni ust. 1 pkt 2 the reference to Art. 106ne ust. 3, which covers the so-called total outage (awaria całkowita). In its explanatory memorandum the government calls this the removal of an obvious error, because invoices from such an outage are not entered into KSeF after it ends.

What does the act leave open?

The act has no transitional provision for breaches that straddle the new year, such as an offline invoice issued in December 2027 whose deadline for sending falls in January 2028. In its explanatory memorandum the government writes that the penalty provisions will apply “dopiero od dnia 1 stycznia 2028 r.” (only from 1 January 2028), so in our view acts completed before that date should not be penalised. Neither the act nor the government's memorandum says what happens to an invoice whose deadline for sending falls after that date.

What should you do now?

Don't wait for the Senate before moving to KSeF. If you issue invoices outside the system today, check from which invoice you have to use KSeF in January 2027.

Sources

This article is for information only and is not tax advice.