- The Ministry of Finance clarified the use of markers NrKSeF, OFF, BFK, and DI in sales and purchase records for JPK_VAT with the KSeF system.
- NrKSeF is used when an invoice is issued via KSeF and has a KSeF number at the time of JPK_VAT submission, regardless of issuance mode.
- OFF is used for invoices issued during a system failure that do not have a KSeF number at the time of submission; no correction is required after obtaining the number.
- BFK applies to invoices issued outside KSeF, including during total system failure, before KSeF became mandatory, or by entities not required to use KSeF.
- DI is used for documents other than invoices or those not covered by OFF and BFK, such as internal documents or collective sales receipts.
Source: ksiegowosc.infor.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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