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Poland Updates JPK_VAT Structures to Align with KSeF, New Reporting Rules Effective February 2026

  • Poland’s Ministry of Finance has released new JPK_VAT structures (JPK_V7M(3) and JPK_V7K(3)) to align with the National e-Invoicing System (KSeF), effective February 1, 2026.
  • The regulation introduces new invoice markings, mandatory KSeF number reporting in sales and purchase records, and new rules for reporting packaging deposit refunds.
  • All VAT-registered taxpayers, including small and foreign entities, will be affected, with transitional provisions for deposits and simplified invoices until December 2026.
  • Experts warn the three-month transition period before mandatory KSeF implementation may be too short for necessary system changes.

Source: marosavat.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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