- Poland has amended JPK_VAT requirements to align with the mandatory KSeF 2.0 framework, effective for filing periods starting 1 February 2026.
- Taxpayers must report KSeF invoice numbers or use specific markers (OFF, BFK, DI) in JPK_VAT sales and purchase records, depending on the invoice status.
- Corrections to add KSeF numbers are generally not required, except for certain sales invoices issued offline that later receive a KSeF number.
- Correction rules remain unchanged; errors can be corrected after identification or tax office request, with penalties assessed case-by-case.
- Businesses must update their systems to comply with the new requirements by the February 2026 deadline.
Source: sovos.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.
Latest Posts in "Poland"
- CJEU Clarifies 0% VAT Documentation for Intra-Community Supplies: Key 2025 Ruling for Businesses
- Blocked Bank Accounts Alone Not Grounds for Automatic VAT Deregistration, Court Rules
- Transactions Exempt from KSeF E-Invoicing in 2026: New Regulation by Ministry of Finance
- Faster VAT Refunds with KSeF: Relief for Firms, More Pressure for Accountants
- Transaction Confirmation in KSeF: Voluntary Option and Documents Issued in ONLINE, OFFLINE, Emergency Modes
