The Sejm has passed: penalties for errors in KSeF will only apply from 2028.

The Polish parliament approved amendments to VAT laws, postponing penalties for small businesses using the KSeF system until the end of 2027. This decision responds to concerns from entrepreneurs and tax experts about their readiness for the new invoicing system. The law also extends the reverse charge mechanism for certain energy sectors. The new regulations will take effect on December 31, 2026.