Finance Ministry Clarifies JPK_VAT and KSeF Markers for Sales and Purchase Records

Poland’s Ministry of Finance has issued updated guidance for taxpayers on how to apply specific document tags and KSeF identification numbers (KSeF ID) in the sales and purchase records section of the JPK_VAT (Standard Audit File for VAT) in light of the KSeF e-invoicing system.
The guidance clarifies that the NrKSeF tag is used for invoices that have been successfully assigned a KSeF ID by the JPK_VAT filing date, regardless of the issuing mode (including offline or failure scenarios), while OFF is for invoices issued during a KSeF technical failure without a KSeF ID yet, and BFK for electronic or paper invoices issued outside KSeF.
The DI tag is designated for various non-invoice documents, such as internal records or cash register summaries, as well as certain offline or unavailability mode invoices that lack a KSeF ID at the time of JPK_VAT submission, with this guidance applying to JPK_VAT records for periods from February 1, 2026, onward.

The Ministry of Finance clarified the use of specific markers (NrKSeF, OFF, BFK, DI) in sales and purchase records for JPK_VAT with declaration under the new mandatory KSeF system.
NrKSeF is used when an invoice is issued via KSeF and has a KSeF number at the time of JPK_VAT submission, regardless of issuance mode.
OFF is used for invoices issued during a system failure that do not have a KSeF number at the time of submission; no correction is required after obtaining the number.
BFK applies to invoices issued outside KSeF, including during total system failure, before KSeF became mandatory, by exempt taxpayers, or for specific VAT situations.
DI is used for documents other than invoices or those not covered by OFF or BFK, such as internal documents or collective sales receipts.

Sources:

Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
Join the LinkedIn Group on ”VAT in the Digital Age” (VIDA), click HERE