Poland Advances Digital Tax Reporting: New JPK_V7(3) VAT Structures and Draft JPK_MAG(2) Released

Updates to SAF-T Structures: Poland’s Ministry of Finance is enhancing its digital tax compliance by releasing updates to two Standard Audit File for Tax (SAF-T) structures, impacting mandatory VAT reporting and warehouse audits, requiring businesses to prepare for significant technical adjustments.
New VAT Reporting Formats: The new JPK_V7(3) structures for VAT reporting—JPK_V7M(3) for monthly filers and JPK_V7K(3) for quarterly filers—are set to replace the current JPK_VAT format by February 2026, necessitating updates to ERP and accounting systems for all VAT-registered entities.
Draft JPK_MAG(2) for Warehouse Operations: The Ministry has also released a draft of the updated JPK_MAG(2) structure for warehouse operations, which will be provided on-demand during audits. Public feedback on this draft is invited until November 12, 2025, allowing stakeholders to contribute before finalization.

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Ministry of Finance Updates JPK_V7 Regulation: Key Changes to SAF-T and KSeF Requirements

KSeF Number Requirement: The new draft regulation mandates that invoices reported under the SAF-T must include the KSeF number for both sales and purchase transactions.
Introduction of New Designations: The draft regulation introduces new designations for invoices, including “OFF” for those issued during KSeF downtime, “BFK” for invoices issued outside KSeF, and “DI” for documents other than invoices.
Guidance on Record Corrections: The regulation provides clarifications on how taxpayers should correct and reconcile their records after receiving a KSeF number.

Source gov.pl

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