On the website of the Ministry of Finance, a new, updated version of the JPK structure for invoices – JPK_FA (2), which will be in force from July 1, 2019 (it will be the only accepted JPK structure for invoices). Considering that the number of JPK on demand checks is systematically increasing, taxpayers should be prepared that they may be asked for JPK_FA files generated in accordance with the new requirements even during the holiday season. Below we present the most important changes introduced to the file JPK_FA (2), compared to its current (first) version.
Source: Deloitte (Polish)
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