The regulation amending the scope of data included in the JPK_VAT with a declaration (VAT return) in Poland, has now been passed to the Minister of Finance for formal signature.
The final version of the regulation from 29 December 2023 has been further changed compared to the initial draft, and its final form does not include previously stated obligations to:
- Include 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.
- Include the special mark “BFK” in the VAT return with respect to invoices issued outside of KSeF.
However, it still includes the obligation to include the unique ID number (numer KSeF) in the VAT return, in case the number has been assigned on the invoice, from:
- 1 July 2024 in the sales and purchase records voluntarily.
- 1 January 2025 in the sales records mandatorily.
The regulation is planned to enter into force from 1 July 2024.
