KSeF – New Payment Obligations and Planned Deferral of Penalties

From 1 January 2027, businesses will face further changes related to the operation of the Polish National e-Invoicing System (KSeF). New regulations will require businesses to include the KSeF invoice number when making invoice payments. At the same time, the Polish Ministry of Finance has announced plans to extend the period during which penalties for non-compliance with KSeF requirements will not be imposed until the end of 2027.

Mandatory KSeF Number in Payments from 1 January 2027

Under the new regulations, VAT-registered taxpayers making payments to other VAT-registered taxpayers for invoices issued through KSeF will be required to include the KSeF invoice number in the payment reference field of a bank transfer or in the relevant details of another payment instrument that allows a payment reference to be provided. 

Where a single payment covers several invoices, businesses will be able to use a collective identifier generated in KSeF for the invoices being settled. The new requirement will also apply to payments made under the split payment mechanism and payments made by third parties acting on behalf of the purchaser. 

The purpose of these regulations is to facilitate the identification of invoices to which payments relate and improve the matching of payments with invoices issued through KSeF. 

It is worth noting that the regulations do not provide for a separate financial penalty solely for failing to include the KSeF invoice number when making a payment. 

Transitional period

Planned Deferral of Penalties for KSeF Non-Compliance

The Polish Ministry of Finance has announced plans to extend the period during which financial penalties for non-compliance with KSeF requirements will not be imposed until 31 December 2027. This would mean that the penalties provided for in Article 106ni of the Polish VAT Act would only become applicable from 1 January 2028. 

The deferral is expected to cover, among other things, the following violations: 

• Issuing invoices outside KSeF despite being required to use the system. 
• Issuing invoices in offline mode without complying with the prescribed invoice format. 
• Failing to submit invoices to KSeF within the statutory deadline. 

The proposed amendment has been included in draft legislation UD477, which is currently undergoing the legislative process. The planned deferral is therefore still subject to the adoption of the relevant legislation. 

Importantly, the planned deferral applies exclusively to the specific financial penalties provided for in Article 106ni of the Polish VAT Act for breaches of KSeF-related obligations. It does not affect the existing rules on liability for other invoicing irregularities. In particular, failure to issue an invoice, issuing an invoice after the statutory deadline or incorrectly documenting a transaction may still result in liability under the Polish Fiscal Penal Code. Regardless of the planned deferral, taxpayers remain obliged to ensure accurate and timely VAT reporting and settlement.

Practical implementation

How to Prepare for the New Requirements

Introducing KSeF invoice numbers into payment processes may require organisational and technical adjustments, particularly for businesses processing large volumes of invoices. 

We recommend, in particular: 

• Reviewing payment processes to assess their compliance with the new requirements. 
• Adapting financial, accounting and banking systems to enable the automatic transfer and processing of KSeF invoice numbers and collective identifiers. 
• Ensuring appropriate data flows between KSeF, accounting systems and the teams responsible for processing payments. 
• Updating internal accounts payable procedures, including those relating to batch payments and payments made under the split payment mechanism. 

Despite the announced deferral of penalties, businesses should prepare for the new requirements well in advance to minimise the risk of errors and disruptions to payment processes. 

If you have any questions about the new obligations or require assistance in adapting your processes to KSeF requirements, please do not hesitate to contact our team.