KSeF: government wants to postpone penalties by a year, to 1 January 2028

The Council of Ministers is to consider a bill amending the law, prepared by the Ministry of Finance. According to PAP, cited by TVN24, the government will take it up at its meeting on Tuesday, 20 October 2026. The bill covers two areas: penalties related to the National e-Invoicing System (KSeF) and the VAT reverse charge mechanism.

KSeF penalties a year later

Under current rules, financial penalties for irregularities related to KSeF are due to apply from 1 January 2027. The bill moves this date back by a year, to 1 January 2028.

The Ministry of Finance explains that the extra time is meant to help businesses prepare for their new obligations. It is also meant to reduce the risk of penalising mistakes made in the early period of the system's operation.

The explanatory memorandum to the bill states that the postponement is important, among others, for taxpayers covered by transitional periods. These are those who, until the end of 2026, may issue electronic or paper invoices if total monthly sales documented by such invoices (including tax) do not exceed PLN 10,000.

The ministry also draws attention to taxpayers who already use KSeF but have difficulty implementing the system correctly. In the ministry's view, the postponement will reduce the risk of improper documentation in KSeF and the penalties that come with it.

VAT reverse charge for longer

The second part of the bill concerns the VAT reverse charge mechanism. It covers gas supplied through the gas system, electricity, and services consisting of the transfer of greenhouse gas emission allowances.

The Ministry of Finance proposes that the mechanism should apply for a further 3.5 years after 31 December 2026. The proposed law is to enter into force on 31 December 2026.

For now, this is only a bill that is just going to a government meeting. For the changes to apply, the amendment must be passed and come into force.

What this means for Poles in the UK

The changes mainly affect VAT taxpayers in Poland. They may be relevant to people who run a business in Poland, or a company issuing domestic invoices, even while living in the UK. For them, the proposed postponement would mean an extra year without penalties for KSeF errors, if the amendment is adopted.

The sources do not give any information on the effects for people who file taxes only in the UK. People with a Polish company should check their situation with an accountant.