On October 24, 2023, a draft amending the regulation on the detailed scope of data included in VAT records and returns (JPK_VAT) was published on the website of the Government Legislation Center.
The main assumptions of the project are:
- obligation to include in the sales and purchase records the invoice identification number in the National e-Invoice System (KseF number), only if it has been assigned;
- a special "OFF" marking in the sales and purchase records for invoices issued during the failure of the National e-Invoice System or the unavailability of this system and when issuing an invoice in KSeF was not possible for reasons attributable to the taxpayer;
- special "BFK" marking in the sales and purchase records for electronic or paper invoices issued without the use of the National e-Invoice System;
- adapting the regulation to changes in VAT refund deadlines: liquidation of the 60-day deadline and introduction of a shortened basic deadline of 40 days.
Changes in the project and KSEF
The aim of the draft regulation is to adapt the current regulations regarding JPK_VAT with declaration to the changes introduced in the VAT Act regarding the implementation of the obligatory National e-Invoice System.
The Act of June 16, 2023 amending the Act on tax on goods and services (VAT) and certain other acts imposes on active VAT taxpayers based in Poland the obligation to issue structured invoices, as a rule, only with the use of KSeF from July 1, 2024.
This obligation, if the additional conditions are met, may also apply to foreign entities that have a permanent establishment of business in the territory of Poland within the meaning of the VAT regulations. In practice, this means that all active VAT taxpayers based in Poland will issue and receive e-invoices via KSeF from July 2024.
Logical structure
Due to the above-mentioned changes, a modification of the logical structure of JPK_VAT with declaration (the so-called JPK_VAT scheme with declaration) will be proposed, the current version of which will be published separately.
The draft regulation is available on the website of the Government Legislation Center.
It is assumed that the regulation will enter into force on July 1, 2024.
How can we help?
The introduction of structured invoices will affect many processes related to financial and accounting. As part of our services, we offer support in the field of mandatory e-invoicing through KSeF, both in terms of content and the implementation of appropriate tools.
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