KSeF carries no administrative penalties until 1 January 2027, but the tax code's separate criminal-fiscal liability for false or missing invoices already applies in full.
Why It Matters
The grace period only suspends VAT-law fines for KSeF errors and delays; it does not touch article 62 of the fiscal penal code, which covers issuing unreliable invoices, refusing to issue one, or failing to keep required records. A company that treats 2026 as a free pass on invoicing discipline because there are no KSeF penalties yet can still expose whoever signs off on invoices to a criminal-fiscal case that has nothing to do with the KSeF rollout itself.
What To Do About It
Confirm with your accountant which invoicing errors your team is currently making under the grace period, KSeF or paper, and fix the ones that touch article 62 KKS now rather than in the January 2027 rush when full administrative penalties also switch on.
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