KSeF 2026: A Year Without Penalties for Entrepreneurs – Declaration of the Head of KAS

National e-Invoice System (KSeF) is one of the biggest changes in Polish tax law in years. Deputy Minister of Finance and Head of the National Revenue Administration (KAS), Marcin Łoboda, announced a revolutionary declaration: throughout 2026, entrepreneurs will not face penalties for not joining the system or for errors related to it. This is a signal of relief for companies at the end of the tax authority's digital transformation.

Who is Marcin Łoboda and why do his words carry weight?

Marcin Łoboda, Secretary of State at the Ministry of Finance and Head of KAS, is an experienced expert with many years of experience in tax administration. A graduate of public finance from the University of Gdańsk and law from the Nicolaus Copernicus University in Toruń, he completed postgraduate studies in EU tax law. He started his career at the Tax Chamber in Bydgoszcz, was its director from 2008 to 2015, and later worked in key institutions, including the Competence Center for MDR scheme reporting. As a tax advisor and member of the Codification Commission of General Tax Law, author of numerous publications, Łoboda knows the system inside out.

His statement was made on January 12, 2026, in the PAP Studio: "In 2026, for not joining KSeF or for errors related to KSeF, which result from legal regulations, taxpayer-entrepreneurs will not be penalized. This is the most important information. Let's go through this process together."

Implementation schedule of KSeF – stages and obligations

KSeF is being introduced in stages to facilitate adaptation. Key dates:

• February 1, 2026: All entrepreneurs must receive invoices in KSeF. This applies to every company, regardless of size.
• Stages of issuing invoices: Division into groups depending on turnover – large entrepreneurs first, smaller ones later in 2026.
• All of 2026: Adjustment period without penalties for errors or lack of registration.

Łoboda encourages: "There is an adjustment system throughout the year. I encourage you to visit the website, read and register. Don't wait until the last day."

Why KSeF? Benefits for entrepreneurs and the budget

The system aims to tighten VAT by reducing invoice errors. The head of KAS emphasizes: "How many entrepreneurs had trouble with the office due to invoice errors? In KSeF, data goes one-to-one into the books, without mistakes." An entrepreneur immediately sees issued invoices, their value, and payment deadlines.

The ministry estimates a budget revenue increase of PLN 10 billion over 10 years due to a reduced VAT gap. For companies, it means fewer controls and disputes – invoices are automatically correct and available online.

Data security – concerns addressed?

Many companies feared leaks. Łoboda reassures: "The system is secure, tested by institutions and services. Outsiders have no access. Every step of an official is recorded: when they entered, what they viewed, at what time."

What does "a year without penalties" mean in practice?

This is an amnesty at the start of full KSeF. No sanctions for:

• Not joining the system.
• Technical or formal errors related to KSeF.
• Failure to register on time.

"The tax authority focuses on partnership, not repression" – write the media. The goal: joint digital transformation. After 2026, penalties will return, so it's worth preparing in advance.

How to prepare a company for KSeF? Practical steps

1. Registration: Go to e-Mikrofirma or the Tax Portal, submit an application as an issuer/recipient.
2. Software: Check compatibility with accounting systems. The Ministry of Finance offers test profiles.
3. Training: Free webinars and guides on gov.pl.
4. Tests: Test receiving invoices from February.
5. Consultations: Contact the KAS hotline.

Don't wait – the sooner, the less stress. The system shows invoices in real-time, which will improve cash flow.

Experts' and entrepreneurs' opinions

The media enthusiastically: "We won! Zero penalties in 2026." "The tax office shows a human face." Entrepreneurs praise the lack of pressure but emphasize the need for IT investments.

Critics point to implementation costs for small businesses, but Łoboda's declaration eases concerns. "It's a step in the right direction" – comment business portals.

Summary of changes – table of key dates

KSeF is the future of invoicing. With a year without penalties, entrepreneurs have time to adapt. Marcin Łoboda's declaration is a gesture of trust – use it wisely.