Poland’s Ministry of Finance continues to refine its National e-invoicing System, KSeF, ahead of the 2026 mandate. Recent developments include new draft regulations for JPK_VAT reporting, consultations on the updated JPK_MAG(2) structure, and the release of a pre-production API environment for KSeF 2.0 integration.
New JPK_VAT rules align tax reporting with e-invoicing
The Ministry of Finance has proposed amendments to the JPK_VAT regulation to ensure alignment with KSeF. Under the draft, the KSeF invoice number will become mandatory in both sales and purchase records, standardising reporting across all taxpayers. Buyers will also need to include this number in their JPK submissions, which strengthens traceability and compliance.
Additional codes will classify documents based on their origin or transmission method, including:
- OFF: invoices issued during KSeF outages.
- BFK: invoices issued outside KSeF due to statutory exemptions.
- DI: documents such as offline24 invoices that lack a KSeF number at submission, requiring later correction.
The draft also covers deposit refund system data, further integrating VAT and product related reporting obligations.
Public consultation on JPK_MAG(2) structure
In parallel, the Ministry opened consultations on the JPK_MAG(2) structure, with feedback accepted until 12 November 2025. The updated format introduces changes designed to support the KSeF environment and improve data consistency between invoicing and inventory systems.
Notable updates include the use of the KSeF invoice number to link warehouse documents to corresponding invoices, expanded support for all four inventory accounting methods under the Accounting Act, and new sections for internal receipts and stock counts. Stakeholders are encouraged to share constructive input to refine the final structure.
KSeF 2.0 API pre-production environment released
To support technical readiness, the Ministry of Finance has launched the pre-production, Demo, environment for the KSeF 2.0 API. This enables developers and businesses to test integrations with real world authentication, ensuring systems are fully compatible before the national rollout.
Access to the Demo environment and related technical documentation is available on the Polish Ministry of Finance website.
Ongoing transition toward full automation
These updates reinforce Poland’s steady progress toward a comprehensive, interconnected reporting landscape. They build on earlier milestones we covered:
- Clarifications to the KSeF 2.0 draft regulation
- Confirmation of the KSeF mandate and the 2.0 switch
- New manuals, FAQs and the official roadmap
- How Poland is preparing for the KSeF era
Together, these initiatives mark a decisive step toward a unified, digital reporting ecosystem built around KSeF. For companies operating in Poland, they highlight the importance of timely preparation and API testing to ensure compliance once the 2026 mandate takes effect.
Changes companies need to implement
- Integrate the KSeF invoice number into JPK_VAT and warehouse reporting systems.
- Review ERP and accounting tools for KSeF 2.0 API compatibility.
- Participate in public consultations for JPK_MAG(2) to influence the final structure.
- Monitor Ministry of Finance updates as the 2026 mandate approaches.
