- Poland is introducing major changes to JPK_VAT due to mandatory e-invoicing (KSeF) and the Deposit Refund Scheme (DRS).
- New invoice fields and codes must be used in JPK_VAT if the KSeF number is unavailable; buyers must also report KSeF numbers in purchase records.
- The DRS requires annual reconciliation and reporting of un-returned deposits, with new JPK_VAT fields for these transactions.
- The standard VAT refund period will be shortened from 60 to 40 days for compliant businesses.
- Changes take effect for February 2026 (monthly) and Q1 2026 (quarterly) filings; businesses must update systems, train staff, and prepare for compliance.
Source: meridianglobalservices.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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