Draft regulation: new invoice markings in JPK_VAT in connection with KSeF

The Ministry of Finance has published a draft regulation adapting the structure of JPK_VAT to the mandatory KSeF. Although the document is still at the consultation stage, it provides for significant changes in the way invoices are reported, including the obligation to display the KSeF number on the purchase side as well, and the introduction of three new markings: OFF, BFK and DI. According to the draft, the new rules are to come into force from the settlement for February 2026 – it is worth being aware of the planned changes now and starting preparations for their implementation.

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Key assumptions of the draft – in brief

Below we present the key elements of the draft regulation, which are intended to adapt the structure of JPK_VAT to the requirements of the National e-Invoice System (KSeF) and introduce changes in the way VAT data is recorded:

• New field ‘NrKSeF’ – in the sales and purchase records, there will be an obligation to indicate the invoice identification number in KSeF.
• Three substitute markings – in the absence of a KSeF number on the date of submission of JPK_VAT, the taxpayer will use one of the following markings:
• OFF – invoice issued during a KSeF failure,
• BFK – paper or electronic invoice issued outside KSeF,
• DI – document other than an invoice, including an invoice issued offline24, which does not yet have a KSeF number on the date of submitting JPK_VAT; once assigned, it requires a correction of the records.
• Obligation on the part of the purchaser – it will become mandatory to include the KSeF number in the purchase records (previously it was optional).
• Changes in the settlement of deposits – the draft adapts the structure of JPK_VAT to the new rules for settling tax on unreturned deposits in the deposit system.
• Extension of document marking rules – some markings (e.g. DI, RO, WEW, VAT_RR) will be able to appear together.
• Planned entry into force on 1 February 2026 – the changes are to apply from the settlement for February 2026, regardless of when a given taxpayer starts issuing invoices in KSeF.

According to the justification for the draft, these solutions are intended to adapt to statutory changes, but in practice they will require modifications to JPK reporting systems and updates to accounting and tax procedures.

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New invoice markings in JPK_VAT – how to use them

The draft regulation introduces four markings that will have to appear in the JPK_VAT structure depending on the type of document and its status in KSeF. The main purpose of the changes is to ensure consistency between the data from the National e-Invoice System and the VAT records sent to the tax authorities.

NrKSeF – invoice identifier in the National e-Invoice System

The basic element of the records will be the ‘NrKSeF’ field, in which the taxpayer will indicate the invoice identification number assigned by the KSeF system. This number will be required for both sales and purchases. Until now, its disclosure has been optional, but from the February 2026 settlement onwards, it will become mandatory for all taxpayers submitting the JPK_VAT file.

OFF – invoice issued during a KSeF failure

The OFF designation will be used in a situation where an invoice was issued during a KSeF system failure, referred to in Article 106nf of the VAT Act, and as of the date of submission of the records, it has not yet been assigned a KSeF number or has not been sent to the system. Once KSeF is back up and running, the taxpayer will have 7 days to send the invoice to the system. In subsequent reporting periods, after obtaining a KSeF number, it will be necessary to update the JPK_VAT by completing it.

BFK – invoice issued outside the KSeF

The BFK designation covers invoices issued in the traditional manner, i.e. in paper or electronic form, outside the National e-Invoice System. They are used in cases where the taxpayer is not obliged to use the KSeF – e.g. due to statutory exemptions from the e-invoicing obligation. In practice, this will mainly apply to invoices issued in transactions with foreign entities or documents relating to transactions not covered by KSeF. The BFK designation should not be used for invoices that should have been issued in KSeF but were not sent there due to an error or delay.

DI – document other than an invoice (including offline24 invoices)

The DI designation will be used for documents that are not structured, paper or electronic invoices and which must be reported in the VAT records. This also applies to invoices issued offline24 (Article 106nda of the VAT Act) which, as of the date of submission of the JPK_VAT, do not yet have a KSeF number or have not been sent to the system. In such a case, the taxpayer should report the transaction in the records and mark it as ‘DI’. Once the KSeF number has been assigned, it will be necessary to submit a JPK_VAT correction and replace the ‘DI’ designation with the correct number.

Combining markings in the JPK_VAT structure

According to the draft regulation, some markings may appear simultaneously.

• DI may appear together with RO or WEW markings on the sales side, as well as with VAT_RR or WEW on the purchase side.
• The FP and MK markings may co-occur with the KSeF number, as well as with the OFF and BFK markings.

This solution is intended to ensure greater flexibility in mapping different types of documents in JPK_VAT without losing data consistency between KSeF and VAT records.

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Obligation to indicate the KSeF number on the purchase side

One of the most important new features of the draft regulation is the obligation to display the KSeF number in the purchase records. Until now, taxpayers could fill in this number optionally – the draft regulation assumes that from the February 2026 settlement onwards, this will be an obligation for all purchasers.

What does this mean in practice?

Every invoice received via the National e-Invoice System will have to be included in the JPK_VAT records with its KSeF number.

This means that it will be necessary to:

• adapt accounting systems and document circulation to enable the inclusion of the KSeF number in the records for purchase invoices.
• updating purchase invoice acceptance and posting procedures so that substantive and tax control is already based on data from KSeF,
• ensuring integration with KSeF also for entities that will not yet issue invoices in the system themselves (e.g. due to a deferred deadline).

The obligation applies to all taxpayers

The draft does not provide for any exemptions – the obligation to mark purchase invoices with a KSeF number is to apply to all taxpayers submitting JPK_VAT, regardless of when they are required to issue invoices in KSeF. In practice, this means that smaller companies and foreign entities registered for VAT in Poland will also have to adapt their record-keeping systems to handle KSeF numbers from February 2026.

Why is this important?

The introduction of this obligation on the part of the purchaser is not just a technical change. In practice, it means that it will be necessary to verify on an ongoing basis whether the invoice received from the contractor has actually been issued in KSeF, and to link each payment and accounting entry to a specific KSeF number. Although the draft does not provide for sanctions for simply not showing the number in the JPK, the lack of this marking may result in a request to correct the records and, consequently, a penalty under Article 109(3h) of the VAT Act.

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Correction of JPK_VAT after assigning a KSeF number

The draft regulation introduces a rule whereby if an invoice does not have a KSeF number at the time of submitting JPK_VAT, the taxpayer is required to mark it with the appropriate code – OFF or DI – and then, after assigning a KSeF number, to submit a correction to the records.

When should the correction be submitted?

According to the explanatory memorandum to the draft, the obligation to make a correction will apply in particular in the case of:

• invoices issued offline24 (marked as ‘DI’ in JPK), which will receive a KSeF number after being sent to the system,
• invoices issued during a KSeF failure (marked as ‘OFF’), for which a number will be assigned after the system is restored.

After receiving the KSeF number, the taxpayer should update their VAT records, replacing the DI or OFF designation with the correct invoice identification number in KSeF.

How to understand the correction obligation

The Ministry of Finance indicates that the correction applies only to technical data – the invoice identification number – and not to tax values.

Failure to submit a correction after assigning a KSeF number may be considered a formal error in the records. Therefore, entrepreneurs should develop a procedure for monitoring invoice statuses (e.g. ‘awaiting KSeF number’) and a mechanism for their subsequent updating in the system at the KSeF implementation stage.

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Settlement of deposits in the deposit system – changes in JPK_VAT

The draft provides for the adaptation of JPK_VAT to the settlement of tax on unreturned deposits for products in packaging covered by the deposit system.

The taxpayer will show the tax base and the amount of tax due in the records, while the tax payment will be made by the entity specified in Article 17b of the VAT Act.

This data will be included in the return:

• for February 2026 – for monthly taxpayers,
• for the first quarter of 2026 – for quarterly taxpayers.

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Combining markings in JPK_VAT

The draft regulation clarifies the rules for combining document markings in VAT records.

According to the draft:

• the DI marking may appear together with RO or WEW on the sales side,
• and with VAT_RR or WEW on the purchase side.

In addition, the FP and MK markings may co-occur with the KSeF number, as well as with the OFF and BFK markings.

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Entry into force of the amendments

According to the draft, the regulation is to enter into force on the day following its publication, with all amendments taking effect on 1st February 2026.

This means that the new reporting rules in JPK_VAT – including the obligation to provide the KSeF number and use the OFF, BFK and DI markings – will apply to the settlement for February 2026.

Although the draft may still be subject to changes during the consultation process, it is worth being aware of the planned obligations and preparing your records and accounting systems in advance.

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The draft regulation on JPK_VAT in connection with KSeF introduces changes that will affect all taxpayers, regardless of when they join the e-invoicing system. New invoice markings, the obligation to provide the KSeF number on the purchase side and corrections to records after it has been assigned mean that VAT reporting will become more detailed and linked to data from KSeF.

Although the regulation is still at the consultation stage, its planned date of entry into force – 1 February 2026 – leaves little time to adapt accounting systems and record-keeping procedures. It is worth analysing the planned changes now to avoid technical problems and errors in JPK_VAT after the new regulations come into force.

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Legal basis:

• Draft regulation of the Minister of Finance and Economy amending the regulation amending the regulation on the detailed scope of data contained in tax returns and records relating to goods and services tax
• Act of 11 March 2004 on goods and services tax

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If you have any further questions or require additional information, please contact your business relationship person or use the enquiry form on the HLB Poland website.

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