Draft regulation on JPK_VAT with a declaration adapted to the obligation to issue invoices in the National e-Invoice System (KSeF)

• On October 24, 2023, a draft amending the regulation on the scope of data included in tax returns and records for goods and services tax (JPK_VAT) was published.
• The main changes include the requirement to include the invoice identification number in the National e-Invoice System (KseF Number) in sales and purchase records, marking “OFF” for invoices issued during system failures, marking “BFK” for invoices issued without using the National e-Invoice System, and adapting the regulation to changes in VAT refund deadlines.
• The draft aims to align the regulations with the implementation of the obligatory National e-Invoice System.
• From July 2024, all active VAT taxpayers in Poland will be required to issue structured invoices using KSeF.
• The logical structure of JPK_VAT with declaration will also be modified.
• The draft regulation is available on the website of the Government Legislation Center and is expected to come into effect on July 1, 2024.

Source PwC

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• See also Worldwide Upcoming E-Invoicing mandates, implementations and changes – Chronological

• Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE

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