The KSeF regulations contain one penalty too many. The Ministry of Finance will eliminate it.
The article highlights a legislative error in the KSeF regulations, which involves the introduction of an excessive sanction that should not apply in practice. The Ministry of Finance officially confirmed this and announced an amendment to the regulations before the penalties take effect (January 1, 2027).
The dispute concerns the interpretation of Article 106ni paragraph 1 point 2 of the VAT Act, which provides for a penalty for issuing an invoice that is inconsistent with the template, also during a failure of the KSeF.
The provision refers to two situations:
- “ordinary” KSeF failure (where the structured invoice template is still in force),
- complete failure of KSeF (where any invoices can be issued – paper or electronic).
As Arkadiusz Łagowski emphasizes: “It follows that Article 106ni, paragraph 1, point 2, in the part relating to Article 106ne, paragraph 3, is a dead letter provision. During a complete failure of the National Tax and Customs System, the taxpayer can issue invoices in any form: paper or electronic. The regulations do not require them to use a structured invoice template. Therefore, they cannot be penalized for proper conduct.”
Details in the Rzeczpospolita article.
