- A draft regulation has been published to adapt JPK VAT to the mandatory use of the National e-Invoice System (KSeF).
- Each invoice subject to KSeF must have a system-assigned identification number.
- If the number is missing, invoices must be marked with one of three new codes: OFF (system failure), BFK (electronic/paper invoice per VAT law), or DI (other documents not covered by OFF/BFK).
- Invoices issued offline without a KSeF number must be reported as taxable sales with the DI code and later corrected once the KSeF number is obtained.
Source: mddp.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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