On October 24, 2023, the Ministry of Finance in Poland published draft legislation amending the regulation on the scope of data included in the country’s VAT return (JPK_VAT) and opened a public consultation in relation to the draft law.
The proposed amendments aim to adapt the VAT return to the mandatory e-invoicing via KSeF, and therefore is expected to enter into force in parallel with the e-invoicing obligation, from July 1, 2024.
The key points of the proposal are:
- Reducing deadlines for submissions of VAT return deadlines, from 60 to 40 days.
- Introduction of the unique ID number (numerKSeF) in the VAT return, in case the number has been assigned on the invoice.
- Introduction of the special mark “OFF” in the VAT return in respect to invoices issued during KSeF system failure or offline mode, when the technical difficulty to connect with KSeF was on the taxpayer’s side.
- Introduction of the special mark “BFK” in the VAT return with respect to invoices issued outside of KSeF.
The draft regulation is available on this link.
The public consultation regarding the draft legislation is open until November 14th of this year.
In the upcoming days, the Ministry of Finance is expected to publish the JPK_VAT schema that takes into account the proposed changes for discussion.