On 24 October, the Polish government released a draft on the detailed scope of data contained in tax returns and records in the field of tax on goods and services (regulation on JPK_VAT submission component).
The main changes from the draft include:
- Shortening of the VAT refund deadlines by 20 days, i.e., from 60 to 40 days;
- Requirement to include the KSeF number in the JPK file if such a number has been assigned;
- Special marking of invoices issued during…