- From February 1, 2026, taxpayers must use the new JPK_VAT scheme with a mandatory section for each document in sales and purchase records.
- Each invoice must include a KSeF number if assigned; otherwise, use codes: OFF (KSeF outage), BFK (issued outside KSeF), or DI (non-invoice documents).
- OFF code is used for invoices issued during a KSeF system failure.
- BFK code is used for electronic or paper invoices issued outside KSeF, including foreign invoices.
- DI code is used for documents other than invoices, such as internal documents for transactions without an invoice.
Source: zrozumvat.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.
Latest Posts in "Poland"
- VAT on Interest-Free Loans: Supreme Administrative Court Confirms Private Asset Management Exemption
- Does a Municipal Association Serving Its Members Operate as a VAT Taxpayer?
- VAT on Sale of Green Recreational Land: Does Main Land Use Determine Tax Exemption?
- Tax Office Still Reluctant to Allow VAT Deductions for CSR Spending
- KSeF Implementation Costs Can Be Minimized with R&D Tax Relief for Polish Businesses
