The Ministry of Finance published a formal legislative draft on 22 September 2026 proposing to defer the application of penalties for errors in the National e-Invoice System (KSeF) until 1 January 2028. The draft also extends the reverse-charge mechanism for natural gas and emission allowances until 30 June 2030. The ministry cites the need for additional time for taxpayers, especially SMEs, to upgrade IT systems and train staff. The bill is expected to be fast-tracked through parliament before the end of 2026.
Key Takeaways
- Penalty Moratorium: No fines for KSeF non-compliance or errors throughout 2027.
- Gas Reverse Charge Extension: Provides certainty for energy traders and utilities until mid-2030.
- Fast-Track Legislative Path: Government aims for enactment by December 2026 to ensure legal certainty before the 2027 tax year.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement