- Introduction of KSeF Number Requirement: A key amendment mandates the inclusion of the KSeF number for invoices in both sales and purchase records within the SAF-T VAT file. If an invoice lacks a KSeF number at the time of submission, taxpayers must use one of three new tags: OFF for invoices issued in KSeF failure mode, BFK for invoices issued outside KSeF, and DI for other sales evidence or offline invoices.
- Extended Transitional Periods: The regulation extends the transitional period until December 31, 2026, during which detailed data from simplified invoices (fiscal receipts) does not need to be included in JPK_VAT. This provides additional time for businesses to adapt their systems to the new requirements.
- Implementation Timeline and Compliance Implications: The regulation will take effect the day after publication, applying to SAF-T for February 2026. Taxpayers are encouraged to prepare to provide KSeF numbers or relevant tags by this date. Non-compliance or incorrect data entry may lead to penalties of PLN 500 for each error unless corrected upon request by the tax office. This change adds to the challenges businesses face in preparing for the mandatory KSeF implementation in April 2026.
Source MDDP
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