- From February 1, 2026, taxpayers must use the new JPK_VAT scheme with a mandatory section for each document in sales and purchase records.
- Each invoice must include a KSeF number if assigned; otherwise, use codes: OFF (KSeF outage), BFK (issued outside KSeF), or DI (non-invoice documents).
- OFF code is used for invoices issued during a KSeF system failure.
- BFK code is used for electronic or paper invoices issued outside KSeF, including foreign invoices.
- DI code is used for documents other than invoices, such as internal documents for transactions without an invoice.
Source: zrozumvat.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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