The Finance Ministry has published a note that public consultations have started regarding changes proposed to be made in secondary legislation on JPK_VAT with return to ensure conformity with the e-invoicing (KSeF) obligations coming into force on 1 July 2024.

The Ministry says the JPK_VAT changes will start to apply already with the first stage of obligatory KSeF and the related public consultations will last up to and including 14 November.

The relevant schema that has been revised to include those changes is supposed to be published within days on FM’s website.

The proposed changes mainly seek to increase the precision of disclosures in JPK_VAT with return by making sure that the file:

  • takes into account the reduced basic VAT refund time (from 60 to 40 days),
  • contains the KSeF identification number for the invoice,
  • shows “OFF” for invoices issued in the “offline” mode,
  • shows “BFK” for electronic or paper invoices that are issued outside KSeF where there is no obligation to issued a structured invoice,
  • contains uniform terminology while the legacy legal devices are revised to comply with new regulations.

The changes are primarily intended to enable tax authorities and businesses to more easily identify KSeF invoices and to ensure that the authorities can automatically reconcile VAT declared to VAT paid, which is especially relevant for tax investigations and enquiries.

According to the proposal, reporting for periods before 1 July 2024 will be governed by the current law (meaning the current JPK_VAT form will apply).

If this issue pertains to your business and you are interested in our assistance, please contact us.

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