- From February 1, 2026, a new JPK_VAT structure (JPK_V7M(3) and JPK_V7K(3)) will be mandatory, introducing new document codes for VAT records.
- Taxpayers must indicate either the KSeF invoice number or specify the reason for its absence using new codes: OFF, BFK, or DI.
- Existing codes (e.g., RO, WEW, FP, GTU, VAT_RR, MK, TP, IMP) remain in use.
- Penalties for incorrect JPK_VAT reporting will still apply, unlike postponed sanctions for not issuing invoices in KSeF.
- Different correction rules apply for DI and OFF codes, and implementing the new requirements poses practical challenges for accounting systems and processes.
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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