The Ministry of Finance announced on 16 September 2026 (communicated publicly on 21 September) a new category of sanctions under the VAT Act specifically targeting non-compliance with the National e-Invoice System (KSeF). The sanctions, effective from 1 January 2028, include tiered financial penalties based on the severity and frequency of e-invoicing errors, with reduced rates for small taxpayers (annual turnover below EUR 2 million). The ministry also introduced a ‘first violation warning’ mechanism allowing a one-time waiver for inadvertent mistakes. The draft legislation is undergoing public consultation until mid-October 2026.
Key Takeaways
- Tiered Penalty Structure: Fines range from 0.5% to 5% of the transaction value, capped at PLN 100,000 per quarter.
- Small Taxpayer Relief: Micro and small enterprises benefit from 50% lower rates and a mandatory warning before first penalty.
- Consultation Period: Stakeholders can submit comments until 15 October 2026; final act expected by year-end.
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