- New JPK_VAT filings for February 2026 require reporting a KSeF number or one of three new codes: OFF, BFK, or DI.
- OFF is for offline invoices due to KSeF failure; BFK for old-type invoices (electronic or paper); DI for documents other than invoices.
- There is confusion about which code to use for foreign invoices documenting intra-community acquisition of goods or import of services.
- The author recommends using BFK, while others suggest DI.
- The Ministry of Finance has not provided a clear position and presents both options.
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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