The Ministry of Finance will postpone penalties for errors in the National e-Invoicing System (KSeF) until 31 December 2027. The obligation to issue invoices via KSeF remains. Penalties for mistakes – not for now.
What is changing?
From 1 January 2027, KSeF is to become mandatory for all businesses. Transitional periods for some companies, including the smallest ones, will then end.
The ministry had also intended to switch on penalties for errors in the system. Now these sanctions are to start only from 1 January 2028. This follows demands from businesses, industry organisations and tax advisers.
The decision was announced by the Ministry of Finance. Minister Andrzej Domański and Head of the National Revenue Administration (KAS) Marcin Łoboda explain it as a phased rollout of the system: first learning, then the stick.
Who benefits?
Mostly small businesses, which only come under the obligation in 2027. They will get a year to get their programmes, processes and invoices in order without the risk of a fine for every error.
Larger entities, which are already testing KSeF, also gain time to refine their integrations.
Note: this is not an amnesty from e-invoicing
The Ministry of Finance (MF) stresses directly: no penalties does not mean KSeF can be ignored.
In 2027, the National Revenue Administration (KAS) is to first explain, support and remind taxpayers of their obligations under the VAT Act. Failing to use the system „will not go unanswered” – just not, for now, in the form of an immediately imposed penalty for an error.
In other words: invoices still have to be issued in KSeF. The ministry is giving a year without fines for slip-ups, not a year without the system.
For accountants, this is one of the rarer pieces of good financial news: the obligation kicks in, while the penalties for mistakes are being pushed back to 2028.
