Poland defers KSeF penalties again — now 1 January 2028
The Ministry of Finance announced on 16 September 2026 that penalties for issuing invoices outside KSeF, or in an unstructured format, are deferred from 1 January 2027 to 1 January 2028. The sanctions themselves are unchanged: up to 100% of the VAT shown on the invoice, or 18.7% of the total where no VAT is shown. The distinction that matters is that only the penalty is postponed — the obligation to use KSeF is untouched, and an invoice issued outside it is still non-compliant, just not yet fined. The extension chiefly helps micro-entrepreneurs, who come into scope on 1 January 2027 and now get a full year to settle before financial exposure begins. It needs an amending act, which the Ministry has started drafting.