Poland confirms no penalties relating to the introduction of e-invoicing until January 2027

28 January 2026

The Polish Ministry of Finance has announced an 11‑month penalty‑free “soft landing” period relating to the introduction of the KSeF e‑invoicing regime. This means that no penalties will be issued before January 2027.

The Ministry previously confirmed that the mandatory KSeF e‑invoicing requirements will be introduced for:

  • Large taxpayers with annual turnover exceeding PLN 200 million (approx. £39m in the previous year), from 1 February 2026.
  • All other taxpayers, from 1 April 2026.

When implemented, KSeF will require resident and non‑resident companies with a fixed establishment in Poland that make sales to VAT‑registered businesses in the country to submit invoices via the new national e‑invoicing platform. This will replace the current process of sending invoices directly to customers.

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