11.12.2023 Taxes

KSeF: Sanctions for failure to comply with the obligations

The legislator provides for sanctions for failure to comply with the obligations related to the National e-Invoicing System (KSeF). However, the penalties will be imposed until a couple of months after the entry into force of the mandatory e-invoicing. 

What are the sanctions for failing to comply with the KSeF’s obligations? 

Failure to comply with the obligations related to KSeF is subject to an administrative sanction in the form of financial penalty. The penalty be imposed by way of decision by the head of tax office. Taxpayers will have 14 days from the date of service of the decision imposing the penalty to pay the fine to the bank account of the relevant tax office.  

Important: no proceedings will be initiated for evading the KSeF obligations in  cases of fiscal offence or fiscal misdemeanours.   

KSeF – when will the penalty be imposed on taxpayers? 

A taxpayer will be subject to a fine when: 

  1. contrary to the obligation, does not issue a structured invoice  
  1. issues an invoice that does not comply with the applicable schema during the failure or other unavailability of the system 
  1. fails to send an invoice to the KSeF issued during the KSeF unavailability on time, i.e.: 
  • KSeF failure (7 working days from the end of the failure)  
  • KSeF planned unavailability (1 working day after restoration of access)  
  • unavailability of the system on the taxpayer’s side (1 business day from the invoice date issued outside the system)  

What determines the amount of fines for failure to comply with the KSeF obligations? 

The amount of the fine imposed for failure to comply with the KSeF obligations will depend on the tax amount in the invoice. It will amount to 100% of the tax amount specified in the invoice issued outside the system. If the tax amount is not indicated, the fine will be up to 18.7% of the total amount due specified in the invoice issued outside the system.  

When will penalties for failure to comply with the KSeF obligations come into force? 

Although the obligation to use the KSeF for most entrepreneurs will come into force on 1 July 2024, the legislator has provided for a transitional period for sanctions. Fines will start to be imposed from 1 January 2025.  

When deciding whether to impose a fine, the head of tax office will take into account not only the fact of non-compliance with the KSeF obligations, but also the amount of the benefit that the party has gained or the gravity, frequency and circumstances of the violation of law. Although the severity of the sanction will depend on the amount of tax charged, every taxpayer, regardless of the amount of income, should comply with the obligations. It is worth taking advantage of the 6-month transitional period for imposing penalties to correct any shortcomings and develop the habit of issuing all invoices using the KSeF system. 

KSeF – see how we can help!

Legal basis 

  1. Act of 29 October 2021 amending the Value Added Tax Act and certain other acts (Journal of Laws of 2021, item 2076) 
  1. Council Implementing Decision (EU) 2022/1003 of 17 June 2022 authorising the Republic of Poland to apply a special measure derogating from Articles 218 and 232 of Directive 2006/112/EC on the common system of value added tax (EU L 168, 27.6.2022, pp. 81-83) 
  1. Act of 16 June 2023 amending the Act on Value Added Tax and Certain Other Acts (Journal of Laws of 2023, item 1598) 

Piotr Dudek Director of the New Technologies, Defence & Aerospace Department, Advocate
TGC Corporate Lawyers
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