Will KSeF affect JPK?
January 8, 2024
Many entrepreneurs have already begun working on implementing KSeF. It is worth noting that, other than adjusting accounting systems to the new way of sharing invoices, it will be necessary to implement changes in one more area. As early as July 2024, new JPK structures will take effect due to the mandatory KSeF.
Changes to JPK under the influence of KSeF?
Recently the Ministry of Finance declared that the entry of the KSeF system will be correlated with the necessity of updating the structure of JPK’s. These changes will be implemented by the amendment of the Regulation of October 15, 2019, regarding the detailed scope of data included in tax returns and records regarding tax on goods and services, popularly known as the JPK Regulation.
What’s new in invoice identification?
The most important changes that will have to be implemented into the structure of JPK are the addition of the invoice identification number in KSeF and the marking of invoices issued during the period of system failure/unavailability. According to the Ministry of Finance’s message, these changes are intended to contribute, on the one hand, to easier identification of invoices and, on the other hand, to better combat VAT fraud and VAT evasion by improving data analytics.
Important!
What is worth noting is that new JPK structures will be valid for VAT settlements after the entry of the KSeF system, after July 1, 2024. For reporting VAT transactions before this date, the existing JPK structures will be used.
Want to know all about KSeF?
Other posts in the series “All about KSeF”:
- How to implement KSeF? 7 important questions
- 5 questions about KSeF
- Date of invoice issue in KSeF
- Unavailability of KSeF
- Fixed assets in a company – tax ABC
- KSeF – questions and answers [Part 1]
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