Poland proposes longer KSeF penalty pause and energy VAT reverse charge

The penalty provisions would start in 2028

The bill would amend Article 23 of the KSeF amending Act of 16 June 2023 so that VAT Act Article 106ni(1)–(3) and (5)–(7) takes effect on 1 January 2028 rather than 1 January 2027. The one-year deferral concerns the special monetary penalties for KSeF infringements; it does not postpone the obligation to use KSeF. From 1 January 2027 the remaining transitional permission for taxpayers issuing no more than PLN 10,000 of invoices outside KSeF each month is still due to end, and the tax administration may examine whether non-use causes incorrect output- or input-VAT reporting.^[1][2][4]

Technical corrections clarify unavailable-system invoices

Two drafting corrections accompany the penalty change. Proposed VAT Act Article 106nd(2)(8) would describe KSeF as assigning an identifying number to a structured invoice. Amended Article 106nh(4) would apply Article 106nda(3)–(15), rather than only paragraphs (4)–(15), to invoices issued when KSeF is unavailable. The explanatory memorandum says this confirms that affected domestic taxpayers receive those invoices through KSeF and corrects an existing cross-reference; it does not create a new outage procedure.^[1][3]

Energy-market reverse charge depends on EU authority

The bill would replace 31 December 2026 with 30 June 2030 in VAT Act Article 145e(1). The buyer would therefore continue accounting for VAT on qualifying gas supplied through a gas system, electricity and transfers of greenhouse-gas emission allowances traded directly or through an authorised participant on a commodity exchange, regulated market or organised trading facility. The mechanism applies between active VAT taxpayers where the transaction is not exempt under Article 113(1) or (9). Its extension depends on the Council of the European Union first extending the authority in VAT Directive Article 199a, which remains time-limited to 31 December 2026.^[1][3]

Groups should plan for a proposal, not enacted relief

The proposed Act would enter into force on 31 December 2026, but it remains before Parliament and can change. Polish entities should continue implementing KSeF controls for 2027, while separating the statutory invoicing obligation from the proposed pause in Article 106ni penalties. Energy groups should not assume the reverse charge will continue until both the Polish bill and the necessary EU amendment have completed their legislative processes; contracts, invoicing logic and cash-flow planning should retain a contingency for the present year-end expiry.^[1][2][3]