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Changes to JPK_VAT regulations in Poland to accommodate the KSeF system

  • Fiscal receipts with NIP as a simplified invoice will be included in JPK_VAT until December 31, 2024.
  • The Ministry of Finance needs to modify the logical structure of JPK_VAT due to the mandatory Krajowy System e-Faktur.
  • The regulation will also be adjusted to changes in VAT refund deadlines.
  • From July 2024, issuing e-invoices in KSeF will be mandatory for active VAT taxpayers.
  • VAT-exempt taxpayers will be required to issue electronic invoices from January 1, 2025.
  • Taxpayers using KSeF will need to provide the invoice identification number in uniform control files.

Source: podatki.gazetaprawna.pl

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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