The Ministry of Finance has announced an extension of the deferral period for financial penalties related to errors and irregularities in the use of the National e-Invoicing System (KSeF) until 31 December 2027.

This change will give businesses additional time to properly adapt their processes to mandatory e-invoicing.

What does this mean in practice?

• No financial penalties for errors until 31 December 2027 – KSeF will become mandatory for all businesses as of 1 January 2027. However, businesses will have additional time to learn how to use the system and adapt their business processes without the risk of financial penalties for incorrect use of KSeF.
• The obligation to use KSeF remains in place – the deferral of penalties does not mean a deferral of the obligation itself. Invoices should be issued through KSeF, subject to the exceptions provided for by law. The tax authorities will take action in cases of deliberate failure to use KSeF and will verify the correctness of VAT settlements.
• Support and actions by the National Revenue Administration (KAS) – KAS will support businesses in using the system correctly and remind them of their obligations under VAT regulations.

The Ministry of Finance has announced that it will begin work on the legislative amendments necessary to implement the extended penalty deferral period.

ACS continuously monitors legislative developments concerning KSeF. Should you have any questions or concerns, we encourage you to contact our team – we will be happy to clarify the key issues and assist you in preparing for the new requirements.