- From February 1, 2026, new JPK VAT forms (JPK V7M(3), JPK V7K(3)) will be introduced, aligned with the KSeF (National e-Invoice System) and the deposit system.
- New designations will be used: OFF (invoice without KSeF number), BFK (electronic or paper invoice), DI (other document than invoice via KSeF).
- The changes require including the KSeF invoice number in JPK VAT records for invoices issued in KSeF, regardless of issuance or transmission mode.
- The Ministry of Finance has published updated guidelines and provided clarifications following public consultations.
- The new structures and informational brochure are available on ePUAP and apply to settlement periods from February 2026.
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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