New VAT Reporting Rules from February 2026: Updated Codes and Continued Fiscal Penal Code Sanctions

• From 1 February 2026, a new version of the JPK_VAT (SAF-T for VAT) will be mandatory, introducing new data and document codes for all Polish VAT taxpayers.
• Taxpayers must include either the KSeF invoice identification number or specify the reason for its absence using one of the new codes: “OFF”, “BFK”, or “DI”.
• Existing codes (e.g., “RO”, “WEW”, “FP”, “GTU”, “VAT_RR”, “MK”, “TP”, “IMP”) will still apply alongside the new codes.
• Correction rules differ: documents marked “DI” require later correction when a KSeF number is assigned, while “OFF” does not.
• The new requirements present practical challenges for implementation, especially regarding automation and handling invoices outside KSeF, and companies should review and adapt their invoicing processes accordingly.

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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