Draft Bills on JPK_V7 Reporting Scope and KSeF Exceptions: Changes and Exemptions Explained

• A bill amending the Ministry of Finance decree on JPK_V7 reporting scope has been published in Poland.
• The bill aims to align JPK_V7 reporting regulations with the implementation of the National e-Invoicing System (KSeF) in Poland.
• Changes in the final version of the bill include voluntary inclusion of KSeF ID invoice number for sales invoices until 31 December 2024, mandatory inclusion from 1 January 2025, and the removal of the requirement for purchase invoices.
• The proposed “OFF” and “BFK” flags for structured e-invoices have been removed.
• The bill also includes changes to the VAT refund deadline, reducing it from 60 days to 40 days.
• Entities not affected by KSeF obligations for sales will have limited obligations for purchases, but the obligation to include the KSeF ID number when processing a payment still applies.
• A draft decree providing exceptions from the obligation to issue structured invoices has been published.
• The new provisions specify exemptions for VAT exempt services and self-billing arrangements without a Polish tax identification number.
• Entities issuing invoices for financial and insurance services will generally be exempt from using the KSeF system.

Source: taxathand.com

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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