There is no need for the simultaneous operation of JPK_VAT and KSeF, which are two models of the Central Register of Invoices
Abstract
This article analyzes the introduction of the Polish National e-Invoicing System (KSeF) and the mandatory submission of JPK_VAT in the context of the European Commission’s Green Paper on the future of VAT. It identifies two distinct models of a central invoice registry and emphasizes that the EU recommends implementing only one of them. The author argues that the simultaneous operation of KSeF and JPK_VAT is redundant, creates additional obligations for taxpayers, and lacks justification under EU regulations. The paper concludes with a strong assertionthat maintaining both systems in Poland is inefficient and unne cessary.
Fields of Study & Subjects
Taxation and Legal Issues
Taxation and Compliance Studies
EU Law and Policy Analysis
Publication details
- Journal / source
- Doradztwo Podatkowe - Biuletyn Instytutu Studiów Podatkowych
- Volume
- 2
- Issue
- 354
- Pages
- 20–26
- Publication date
- 27 February 2026
- Language
- EN