- From February 1, 2026, new JPK_V7M(3) and JPK_V7K(3) structures will be mandatory, requiring KSeF numbers or specific markers for all invoices in sales and purchase records.
- Files without KSeF numbers or the correct markers (OFF, BFK, DI) will be automatically rejected during technical validation.
- The obligation to provide KSeF numbers or markers applies to both sales and purchase records, not just sales as previously announced.
- OFF is used for invoices issued during a confirmed KSeF system failure; BFK for invoices issued outside KSeF due to legal exemptions; DI for other documents or invoices not qualifying as OFF or BFK.
- Businesses must urgently adapt their financial and accounting systems to comply with these new requirements.
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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