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Poland Proposes JPK_VAT Amendments to Align with KSeF, New Reporting Rules from 2026

  • Poland’s Ministry of Finance proposes amending JPK_VAT to align with the National e-Invoicing System (KSeF), effective February 2026.
  • New invoice markings (NrKSeF, OFF, BFK, DI) and mandatory KSeF number reporting in purchase records will be introduced.
  • Reporting rules for unrefunded beverage packaging deposits will be added to JPK_VAT.
  • The changes apply to all VAT-registered taxpayers, including small and foreign entities.
  • Transitional provisions allow current reporting for deposits and simplified invoices until December 2026; experts warn the transition period may be too short.

Source: marosavat.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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