Following requests from businesses and industry organisations for additional time to adapt their systems and processes, Poland’s Ministry of Finance has announced plans [↗︎] to extend the deferral of KSeF penalties by one additional year.
“KSeF is a project that has been, and continues to be, subject to extensive consultation with entrepreneurs, industry organizations, tax advisors, and software providers from the very beginning.
We listen to the market and respond to the needs that are raised.
Extending the penalty deferral is a sensible solution, it gives entrepreneurs more time to fully implement new processes while simultaneously allowing us to maintain the pace of the tax system’s digitalization”
– Finance Minister Andrzej Domański.
This new announcement would therefore extend by one year the grace period already covering 2026. Until December 31, 2027, the tax administration will prioritize supporting businesses in correctly applying KSeF requirements and reminding them of their obligations under VAT law, rather than immediately imposing penalties for errors.
While the extension is not yet enacted into law, the Ministry has confirmed its intention to proceed with the measure and is beginning the legislative process required to amend the existing rules.
The e-invoicing mandate in Poland
The proposed grace period extension does not change the obligation’s implementation timetable, but would provide businesses with an additional year before the specific penalty regime takes effect.
B2B e-invoicing through the KSeF central platform is already mandatory for most businesses in Poland, following its phased introduction in 2026. Since February 1, 2026, all businesses have been required to receive e-invoices through KSeF, while the obligation to issue e-invoices initially applied to large taxpayers with more than PLN 200 million in turnover in 2024 (~ €46M). The issuance obligation was then extended to medium and small businesses from April 1, 2026.
The final implementation phase will take place on January 1, 2027, when the issuance obligation will be extended to the smallest businesses currently benefiting from the temporary exemption. This concerns businesses whose monthly invoiced sales do not exceed PLN 10,000 gross (~ €2,300).
