The new draft regulation amending JPK_VAT with a declaration (VAT return) has been published on 31st May 2024 by the Polish Minister of Finance (MoF).
The draft amends the data included in the JPK_V7M and JPK_V7K returns and provides a new timeline, as follows:
- 1 Feb. 2026 to 1 Jul. 2026- no obligation to include KSeF unique ID (numerKSeF) on the VAT return in the sales records.
- Until 1 July 2026- no obligation to include data from receipts considered as simplified invoices in VAT return.
The new dates align with the timeline to introduce mandatory e-invoicing via KSeF, expected to start on 1 February 2026.
Additionally, the MoF clarified that the timeline for mandatory e-invoicing via KSeF will consist of two dates: February 2026, and April 2026. The April date is expected to be dealt with in separate legislation that will be published later this year, along with more details regarding KSeF scope.
