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.