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Poland updates JPK_VAT return for e-invoicing

July 2024 changes to VAT return with mandatory KSeF e-invoicing

Poland is due to mandate B2B KSeF e-invoicing from 1 July 2024. The Ministry of Finance plans to modify the logic structure of SAF-T VAT (JPK_VAT) return to enable efficient data analysis and interoperability.

The draft legislation includes modifications:

  • Shortening the VAT refund deadline from 60 days to 40 days.
  • New VAT group submission requirements
  • Treatment of VAT exempt activities where no VAT invoice is required
  • Adoption of numberKSeF to reconcile invoices to the return submission
  • New marker “OFF” for transactions included in the JPK_VAT but not submitted to KSeF e.g. because of unavailability.
  • The modifications are now open to a public consultation until 14th November 2023.


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