Poland Extends KSeF Penalty Deferral Until End-2027 and Retains Token Authentication

Poland's Ministry of Finance has announced that penalties for KSeF errors will be deferred until 31 December 2027, a year later than previously planned. KSeF remains mandatory for all businesses from 1 January 2027, and penalties will only apply from 1 January 2028.

The ministry has also dropped the planned 31 December 2026 phase-out of token authentication. Tokens will stay a valid way to log in to KSeF, as reflected in the updated KSeF Manual 2.0. Both changes still require amendments to the law and the KSeF regulation.

Source: Ministry of Finance of Poland