The Polish Ministry of Finance confirms that the mandatory KSeF e‑invoicing system will start as scheduled, with no delays. The system will be operational from 1 Feb 2026 for high‑turnover advertisers, from 1 Apr 2026 for other taxpayers (excluding those with monthly sales ≤10 000 PLN), and from 1 Jan 2027 for those with lower sales. No penalties will apply until 1 Jan 2027, after which non‑compliance will be penalised.
It becomes operational on 1 February 2026.
Other taxpayers must use KSeF from 1 April 2026 if their monthly gross sales exceed 10,000 PLN (excluding those with ≤10,000 PLN).
Penalties will apply from 1 January 2027.
No, the Ministry confirmed that no penalties will be imposed before that date.
They must start on 1 January 2027.
This summary was published on VATfaqs.com on 17 January 2026. It relates to VAT developments in Poland. The original source is GazetaPrawna.
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