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The original article examined whether KSeF penalties scheduled for 1 January 2027 might be postponed. Since then, the Ministry of Finance has announced work on a further deferral. The enacted timetable must be distinguished from the newer proposal.
Which KSeF infringements can attract penalties?
Article 106ni of the VAT Act addresses failures including:
- Not issuing a structured invoice through KSeF despite an obligation to do so.
- Using a non-compliant invoice format in relevant outage, unavailability or offline situations.
- Not sending an invoice to KSeF within the required deadline.
The statutory ceilings can reach 100% of the VAT shown on the invoice, or 18.7% of its total amount where VAT is not separately shown. These are maximum amounts, not automatic fixed charges for every mistake.
The existing transition postpones these KSeF administrative penalties through 2026. This does not cancel the invoicing obligation or every other tax consequence.
The April 2026 discussion
During an RMF FM interview on 10 April 2026, Finance Minister Andrzej Domański indicated that the ministry was analysing whether the penalty-free period should be extended. He did not specify an additional period at that time.
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The June reply cited in the original article
The original article referred to the reply by Deputy Finance Minister Zbigniew Stawicki to parliamentary question 17163. The reply identified 1 January 2027 as the penalty start date and described the transition as time to adapt to the new requirements and learn the system.
It also pointed to provisions governing the assessment of penalties and protection in appropriate circumstances, in response to questions about proportionality and events outside the taxpayer’s control. The original conclusion was that no further postponement had then been indicated.
Update: a further postponement is now proposed
In September 2026, the Ministry of Finance announced a proposal to defer the specified KSeF administrative penalties until 1 January 2028. This is a change from the position described in the earlier article.
The proposal and its legislative progress must be checked separately from the currently enacted provisions. Until an amendment takes effect, an announced postponement should not be treated as a completed change to the law.
The proposed penalty deferral would not itself remove the duty to use KSeF. Businesses should continue adapting invoice generation, offline handling and transmission controls instead of waiting for penalties to begin.
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Summary
The answer changed during 2026: a further deferral became a ministry proposal after the earlier reply maintained the 2027 timetable. For planning, distinguish an announcement from an effective amendment and keep implementing KSeF regardless. Reliable invoice and deadline controls remain necessary even during a penalty transition.
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