Poland’s Ministry of Finance has published draft logical structures for JPK_V7M(3) and JPK_V7K(3) forms to enable businesses to prepare their systems for upcoming changes to JPK_VAT with declaration. The new structures will come into effect on 1 February 2026, aligning with the mandatory implementation date of Poland’s National e-Invoice System (KSeF).
The updated logical structures were previously subject to consultation with businesses, as announced in the Ministry’s 27 June 2025 communication.
Key changes include:
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Adaptation of JPK_VAT with declaration to the mandatory KSeF e-invoicing system
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Additional modifications related to the inclusion of the deposit system in the JPK_VAT structure
The Ministry will publish final versions of the logical structures in the Central Repository of Electronic Document Templates (CRWDE) on the e-PUAP platform and will announce this through a separate communication.
Taxpayers are encouraged to begin adapting their systems to these forthcoming changes in advance of the February 2026 deadline.
Want to understand more about e-invoicing requirements in Poland and how they will impact your business? Read our Sovos e-invoicing in Poland: B2B, B2G, KSeF dedicated webpage.
For future updates on Poland and similar developments in other countries, follow our Regulatory Analysis page.
