Poland to Waive Penalties in 2026 for New KSeF E-Invoicing System

Polish businesses will not be penalized in 2026 for failing to adopt the new National e-Invoice System (KSeF) or for making errors related to it, a senior finance ministry official said on Monday.

Marcin Łoboda, Deputy Finance Minister and Head of the National Revenue Administration, announced the grace period ahead of the system’s phased rollout. “In 2026, for not joining KSeF or for errors related to KSeF… taxpayers entrepreneurs will not be punished,” Łoboda said. “This is the most important information. Let’s go through this process together.”

The mandatory KSeF system, designed for business-to-business transactions, will launch on February 1, 2026, for companies whose 2024 turnover exceeded 200 million PLN. Smaller firms must comply starting April 1, 2026.

While the obligation to issue e-invoices is staggered, all businesses must be able to receive them through the system from February 1, Łoboda noted. A transitional period is planned for micro-entrepreneurs from April to December 2026, exempting them if their monthly sales do not exceed 10,000 PLN gross.

Łoboda assured that the system is secure and has been thoroughly tested by various institutions and services, preventing unauthorized access. “Even if an official gets information that they need to check an invoice, every step they take will be recorded; when they entered, what they viewed, and for how long,” he explained.

The Ministry of Finance has prepared for potential connectivity issues, such as a lack of internet on the taxpayer’s side or system maintenance. An offline mode will allow invoices to be issued and sent to the system within a statutory deadline. “There is also the option to generate a document with a QR code, which will confirm that the invoice was generated, even if we do not have internet access at that moment,” Łoboda said.

The e-invoicing system is expected to significantly reduce errors in documentation. “How many of our entrepreneurs have had problems, had to be summoned to the Tax Office or explain themselves during an inspection… that a given invoice had errors,” Łoboda stated. “As of today, these errors will be limited because what is sent to KSeF will, de facto, be booked one-to-one… in the financial system.”

He added that entrepreneurs will have immediate visibility into issued invoices, their value, and payment deadlines.

With the implementation of KSeF, the standard VAT refund period will be shortened from 60 to 40 days. The new law also allows for the continued use of cash registers for invoicing until the end of 2026 and permanently establishes an “offline24” mode for issuing invoices without an internet connection. Invoices will be stored in the KSeF system for 10 years.

The finance ministry estimates the KSeF system will boost budget revenues by approximately 10 billion PLN over a decade by tightening the VAT gap.

To support the transition, tax offices across Poland will hold an open day dedicated to KSeF on January 24 and 25, 2026. In the last week of February, before the system goes live, tax offices are scheduled to remain open until 8 p.m.

Łoboda encouraged businesses not to delay preparations. “I encourage everyone once again to go to the website, read up, and register… And not to wait until the last day, as we sometimes have a habit of doing,” he concluded.