On 24 October, the Polish government released a draft of the amendment to the regulation on JPK_VAT. It is assumed that the necessary changes to JPK_VAT will be applied in the first stage of the mandatory e-Invoicing implementation. Thus, from July 1, 2024, they will come into effect in parallel with the mandate. The important changes can be summarized as follows :
- In terms of VAT refund, adaptations of the regulations are applied to the reduction of the refund period from 60 to 40 days
- Introducing the JPK_VAT with the announcement of the invoice identification number in KSeF.
- Marking the invoices that are issued during the KSeF failure or the unavailability of this system.
Decisions that clarify existing legal structures, including changes to the declarative part concerning instructing are introduced in the draft regulation. The amendments to the regulations that are proposed in the draft are related to the introduction of a mandatory national e-Invoicing system. Automatic verification of consistency between the declared and paid VAT will be enabled by the functionalities introduced in JPK_VAT. Also, the accuracy of verification of VAT refund applications that are submitted by taxpayers will be increased.
The draft regulation is available at the link: https://legislatka.rcl.gov.pl/projekt/12378155