What will change in the JPK VAT in terms of KSeF?

Despite the festive period and personnel changes in the structures of the Ministry of Finance, work on National e-Invoicing System (KSeF) and the topics related to its implementation is not slowing down, as exemplified by the Ordinance of the Minister of Finance of 29 December 2023 amending the Ordinance on the detailed scope of data contained in tax declarations and records within the scope of goods and services tax (Journal of Laws 2024, item 13), published last week. The amendment introduces a number of changes clarifying the regulations concerning the content of the JPK VAT as well as introducing new elements specifically related to the KSeF.

Key changes in the amendment

The first significant change is the introduction of the obligation to provide KSeF numbers of invoices in the recording part of the JPK VAT. Compared to the original version of the amendment, this obligation has been relaxed. From 1 January 2025, it will only be mandatory to provide KSeF numbers in the output tax section. In contrast, from 1 July 2024, the date on which the mandatory KSeF comes into force, it will be possible to provide the KSeF number in the output tax records on a voluntary basis. In the input tax records, the provision of the KSeF number will be voluntary and effective from 1 July this year.

Consideration of comments on invoice designations

Another issue related to KSeF is the incorporation of comments made during the consultation regarding the new markings for invoices issued outside KSeF. The original draft of the amendment envisaged two new designations (OFF and BFK) to appear in the sales and purchase records, relating to invoices issued during the period of failure (offline mode) and invoices issued outside KSeF. These proposals were met with numerous objections from taxpayers (including those raised by MDDP) and, as can be seen, they have had an effect.

Clarification of the date of sale in the JPK VAT

In addition to the changes described above, it is also worth noting the clarification of data regarding invoices documenting the delivery or performance of services in the same period in which the advance payment was received. In this respect, doubts may have arisen as to which date a taxpayer should indicate in the JPK VAT as the date of sale – the date of receipt of payment or the date of performance of a taxable activity. The amendment dispels these doubts and indicates that the date of performance of the activity should be indicated in such cases.

Assessment of the amendment

The changes in the amendment to the ordinance should be evaluated positively, as they show that the Ministry does indeed take into account the voice of taxpayers, however, it should not be forgotten that according to the original statements of the representatives of the Ministry of Finance, the changes to the JPK VAT covering the issues related to the KSeF were not to be introduced in parallel with the entry into force of the obligatory KSeF. The publication of the regulation also shows that, despite the numerous votes in favour of postponing the entry into force of the mandatory KSeF, the Ministry currently does not seem to assume a postponement of that date, and therefore one must be prepared to function in the new ‘KSeF’ reality as early as 1 July 2024.