- The regulation aims to adapt the current law to the legal state that will be in force from July 1, 2024, after the implementation of the mandatory National e-Invoice System (KSeF).
- Changes will affect both structured invoices and invoices issued according to the FA scheme during system failures or unavailability of KSeF.
- The obligation to include KSeF invoice numbers in the JPK will only apply to sales invoices from January 1, 2025, while it will be voluntary for purchase invoices.
- Meeting the new obligations related to generating the modified version of JPK will require modifications to the IT systems.
- The solution/tool generating JPK must be able to connect the KSeF invoice number returned by KSeF with the appropriate source data for JPK structures.
- It is important to implement a mechanism that allows retrieving metadata of the invoice (especially the KSeF invoice number and date of submission to KSeF) after sending it to KSeF and then transferring this data to the financial-accounting system.
- Ensuring the use of retrieved metadata by the system for VAT settlements, i.e., JPK_VAT, will be crucial.
- Data consistency between KSeF and JPK is important, especially regarding the invoice issuance date, which will be assigned by KSeF only after successful submission of the invoice.
- The project initially proposed introducing two types of markers for invoices in JPK, but this provision was not included in the final regulation.
Source: crido.pl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
