Taxpayers must mark numerous positions in a new way when filing JPK_V7 for February 2026, with no transitional period.
New Requirements Effective Immediately
Taxpayers should prepare that as early as in the JPK_V7 filed for February 2026, they will have to mark numerous positions in such a file in a new way. For many people, it may be particularly surprising that these new obligations are already in effect, rather than starting at a later date like April.
Link to Krajowy System e-Faktur
Undoubtedly, the surprise stems from the fact that these obligations – including the use of new markers or inclusion of the KSeF number – are directly related to using Poland’s National e-Invoice System (Krajowy System e-Faktur).
No Exceptions Outside the System
However, explanations about being outside the system are not accepted, indicating that these new marking requirements apply broadly regardless of whether taxpayers use the e-invoicing system.
