- From 1 February 2026, all Polish taxpayers must report KSeF invoice numbers in their JPK_VAT submissions for both sales and purchases.
- There is no transition period; compliance with both KSeF and updated JPK_VAT reporting is required immediately.
- Special document markings (OFF, BFK, DI) must be used when KSeF numbers are unavailable, with correction obligations if numbers are later assigned.
- The regulation applies to all taxpayers required to use KSeF, regardless of their individual rollout date.
- Businesses should prepare now for these changes, as the regulation is expected to be finalized soon.
Source: sovos.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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