Poland Extends KSeF Penalty Deferral Until the End of 2027 and Retains Token Authentication
Poland’s Ministry of Finance has announced two changes affecting the National e-Invoicing System (KSeF): an additional year of deferral for penalties related to KSeF errors and the continued availability of tokens as an authentication method.
Penalty Deferral Extended to December 31, 2027
From January 1, 2027, KSeF becomes mandatory for all businesses, as the transitional periods available to certain taxpayers end on December 31, 2026. The Ministry decided to defer penalties for incorrect use of the system for another year in response to requests from businesses, industry organizations, and tax advisors regarding the phased rollout of KSeF.
Minister of Finance, Andrzej Domański, described the extension as a reasonable solution that gives businesses more time to fully implement the new processes while maintaining the pace of tax system digitalization.
The extension is intended primarily for the smallest businesses, for which KSeF becomes mandatory on January 1, 2027, as their transitional periods expire on that date. They will gain additional time to learn how to use the system and adapt their business processes without the risk of financial liability for applying KSeF incorrectly. Other market participants will also have more time to refine their KSeF-related processes.
KSeF Remains Mandatory
The deferral of penalties does not suspend the obligation to use KSeF. In 2027, the National Revenue Administration (KAS) will focus first on helping businesses apply KSeF correctly and on reminding them of their obligations under the VAT Act. However, given the mandatory nature of the system, KAS will take action where invoices are issued outside KSeF (except in cases specified by law) and will examine whether failure to use the system leads to incorrect tax settlements.
The extended deferral requires statutory amendments. The Ministry of Finance has since prepared a draft law, under which penalties would apply from January 1, 2028.
Tokens Retained as an Authentication Method
Tokens had been expected to remain a valid KSeF authentication method only until December 31, 2026. Following requests from businesses and software providers, the Ministry of Finance has decided to keep tokens available indefinitely.
The change has been reflected in the KSeF Manual 2.0, Part I. It will take legal effect once the amended Regulation on the use of KSeF is published.
There’s more you should know about e-invoicing in Poland – learn more about the new and upcoming regulations.
