The Polish Prime Minister’s Office announced Bill No. UD477 on Sept. 22. The bill proposes amendments to the VAT Act and the mandatory national VAT e-invoicing system (KSeF) Act.
The proposed changes include:
- Delaying KSeF-related financial penalties until Jan. 1, 2028, instead of Jan. 1, 2027.
- Requiring tax authorities to first remind taxpayers about KSeF obligations and monitor compliance before imposing sanctions.
- Giving taxpayers additional time to prepare for mandatory e-invoicing and address technical and organizational challenges.
- Clarifying selected KSeF provisions to support implementation, particularly for smaller businesses.
- Extending the VAT reverse charge mechanism for gas supplied through the gas system, electricity, and greenhouse gas emission allowance transfer services until June 30, 2030, instead of Dec. 31, 2026.
The bill aligns the reverse charge extension with EU VAT rules and includes measures related to the continued implementation of mandatory e-invoicing in Poland.
Source: gov.pl
Published on September 28, 2026