- From February 1, 2026, all active VAT taxpayers must submit JPK_VAT using new structures: JPK_V7M(3) and JPK_V7K(3).
- The main change is the introduction of new markers for invoices without a KSeF number at the time of JPK_VAT submission: OFF, BFK, and DI.
- The BFK marker is to be used for invoices from foreign contractors related to intra-community acquisitions or import of services; DI is only for internal documents.
- The Ministry of Finance has clarified the rules for using these markers in official guidelines, resolving previous uncertainties.
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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