- From February 1, 2026, JPK_VAT records must be adapted to the National e-Invoicing System (KSeF) and the deposit system.
- New mandatory designations: OFF (invoice without KSeF number), BFK (electronic or paper invoice), DI (document other than invoice via KSeF).
- KSeF invoice numbers must be included in JPK_VAT records, regardless of how the invoice was issued or sent.
- No requirement to correct records for missing KSeF numbers unless an offline24 invoice receives a KSeF number after JPK_VAT submission.
- Changes result from the December 2025 amendment to the regulation on VAT records.
Source: ksiegowosc.infor.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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