KSeF – what are the penalties?

February 19, 2024

A large number of entrepreneurs in Poland are currently working towards implementing the National Register of e-Invoices (Krajowy Rejestr e-Faktur, in short: KSeF). It will soon become the only way to make invoices available to most contractors and customers. Are there any penalties that may be imposed if we fail to make invoices available in KSeF when the use of the system becomes mandatory?

3 reasons for penalties in KSeF

When implementing KSeF, the Ministry of Finance provided several regulations that would discipline taxpayers if they do not use this system or if they do it incorrectly. In connection with KSeF, there are typically three main scenarios where we might be penalized:

  1. issuing (making available) an invoice without the intermediation of KSeF, despite our obligation to do so
  2. issuing an invoice inconsistent with the template provided during KSeF failure
  3. failure to send the invoice to KSeF within the legally required timeframe after the system failure or unavailability.

It is important to keep in mind that if KSeF is improperly used, penalties will be imposed without prior notice to remedy the violations. These penalties will have to be paid within 14 days from the date the penalty decision is delivered.

Amount of fines

In all of the scenarios mentioned above, the chief of the tax office has the authority to impose a fine of up to 100% of the VAT amount of the invoice that was not made available through KSeF or was improperly transmitted to it. In case of invoices that do not include the tax amount, the fine will be up to 18.7% of the total amount mentioned on the invoice. It is important to note that these are the maximum penalty amounts that can be issued. Penalties are imposed at the discretion of the tax office heads and are influenced by several factors such as:

  • the extent of the violation (whether it is a single or multiple invoices or all documents issued in a given period),
  • the frequency of violations,
  • and whether the taxpayer gained any tax benefits due to non-compliance with KSeF regulations.

Penalties are to apply from January 1, 2025

The Ministry of Finance acknowledges that KSeF implementation is challenging for taxpayers. Therefore they have postponed the implementation of the penalty regulations until January 1, 2025. Entrepreneurs have a grace period of up to six months to review and rectify any discrepancies in complying with the KSeF obligations.

The series of articles about KSeF

If you want to expand your knowledge about the National Register of e-Invoices in Poland, that is great! We have a whole series of articles for you: “All about KSeF”:

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