- From 1 February 2026, new JPK_V7M(3) and JPK_V7K(3) structures require KSeF numbers or specific tags (OFF, BFK, DI) for all sales and purchase invoices.
- Files without KSeF numbers or appropriate tags will be automatically rejected during technical validation.
- OFF tag is used for invoices issued during a confirmed KSeF system failure.
- BFK tag applies to invoices issued outside KSeF due to legal exemptions (e.g., cash register receipts, B2C invoices, exempt financial services).
- DI tag is for non-invoice documents or invoices issued offline that do not qualify as OFF or BFK.
Source: crido.pl
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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