The National System for E-Invoicing (KSeF) is an inevitable change in the Polish tax landscape, soon to become one of the most important obligations for every entrepreneur. The amendment to the VAT Act introduces not only a universal e-invoicing obligation but also a strict sanction regime for taxpayers who fail to comply with the new regulations.
KSeF implementation schedule
The strategic importance of knowing the exact deadlines for implementing the KSeF. While most of you are certainly aware of this, it's worth reminding again:
- from 1 February 2026, the obligation will cover the largest enterprises whose annual gross turnover in 2024 exceeded PLN 200 million,
- from April 1, 2026, other entrepreneurs will join the system,
- From 1 January 2027, the obligation will cover the smallest entities, including those taxpayers exempt from VAT, whose monthly gross sales in 2026 were lower than PLN 10,000.
Once the implementation period ends, provisions will come into force allowing financial penalties to be imposed for non-compliance.
Administrative sanctions from 2027
Administrative sanctions, which will come into effect on January 1, 2027, pose a major financial threat to companies that ignore the obligation to use the KSeF system. Pursuant to Article 106ni, Section 1 of the VAT Act, the mechanism for calculating financial penalties is directly linked to the value of the invoice issued outside the system. The consequences vary depending on whether the document includes VAT.
For invoices with VAT listed, the penalty can be up to 100% of the VAT amount listed on the invoice. In practice, this means that a company may be required to pay double the VAT amount – once as part of the standard settlement and a second time as a penalty.
However, in the case of invoices excluding VAT (e.g., exempt), the penalty can be up to 18.7% of the total invoiced amount. A penalty of this amount directly impacts the transaction's margin, making it unprofitable in many cases.
Rules for imposing penalties +
The process of imposing sanctions is not automatic and is subject to specific rules that provide authorities with a degree of flexibility and taxpayers with the opportunity to defend themselves in justified cases. The imposition of a sanction itself takes the form of an administrative decision issued by the head of the tax office.
The amount of the penalty is determined individually, taking into account the severity of the violation, its frequency, and the financial impact on the state budget. The tax authority may also waive the imposition of a sanction in specific situations, for example, if the failure to comply with the obligation resulted from reasons beyond the taxpayer's control, such as a KSeF system failure or force majeure.
The taxpayer is obligated to pay the penalty within 14 days of receiving the decision. Within the same period, they may appeal the decision to the director of the tax administration chamber.
Criminal fiscal liability
The introduction of the KSeF did not change the provisions of the Fiscal Penal Code. Failure to comply with the obligations related to the new invoicing system does not expose entrepreneurs to additional fiscal penal sanctions. However, it is worth remembering that the existing Fiscal Penal Code provisions regarding invoicing remain in force.
It's important to remember that incorrectly prepared invoices or the lack thereof can result in a fine of up to 180 daily rates. Issuing an inaccurate invoice can result in a fine of up to 720 daily rates, and in extreme cases, even imprisonment.
In 2026, the maximum daily rate is over PLN 64,000, meaning the theoretical maximum penalty could reach tens of millions of zlotys. Of course, the daily rate is determined individually by the court, taking into account the perpetrator's income, financial situation, and earning capacity, which explains the wide range of potential penalties. The minimum penalty is PLN 1,602
Implementing the National e-Invoice System is much more than just a technological change—it's a strategic business challenge. The dual sanction regime—fiscal penalties during the transition period and administrative sanctions from 2027—combined with their high financial impact, creates a real risk for companies that ignore the new obligations. The immediate future is absolutely the "last call" for intensive preparations, both technologically and organizationally.
This article is for informational purposes only and does not constitute legal advice.
The law is current as of January 24, 2026.
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