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

Related reading: SAP E-Invoice’s update on KSeF penalty deferral.

Poland’s Ministry of Finance has announced plans to defer penalties for KSeF errors until 31 December 2027, a year later than previously planned. The extension does not postpone mandatory KSeF use. The remaining transitional period for the smallest businesses ends on 31 December 2026; under the proposed amendment, penalties would apply from 1 January 2028.

The ministry has also dropped the planned 31 December 2026 phase-out of token authentication. Tokens are intended to remain a valid way to log in to KSeF, as reflected in the updated KSeF Manual 2.0. The penalty extension requires statutory amendments, while the token change requires an amendment to the KSeF regulation.

Sources: Ministry of Finance of Poland – Penalty deferral announcement; Comarch – Token authentication update