They missed the KSeF. But nothing will happen. Neither the sellers nor the buyers.

“KSeF has entered the next phase. As of April 1st, approximately 1.4 million entities (mainly companies) should be able to issue sales invoices through it. However, not everyone has managed to adapt to the new obligations. Not everyone is coping with digitalization, not everyone can afford an accountant and an IT specialist, and some have ignored the new obligations,” we read in Rzeczpospolita.

Pursuant to Article 106ni of the VAT Act, penalties apply for issuing an invoice outside the National Taxpayer’s Register (KSeF), or, if exceptional procedures are used, for preparing an invoice contrary to the template, or for failing to submit it to the system on time. How much will they be? Up to 100% VAT or up to 18.7% of the invoice amount (if the invoice is VAT-free).

But be warned! These regulations will only take effect on January 1, 2027. “For now, companies that, despite the statutory obligation, fail to issue invoices in the National Tax and Finance Register (KSeF) are not facing sanctions. The Ministry of Finance, in fact, reiterates this at every opportunity,” says Arkadiusz Łagowski, tax advisor and partner at Chojnacka & Łagowski.

We encourage you to read the entire article and Arkadiusz Łagowski’s full commentary.