{"id":5237,"date":"2026-03-16T05:00:00","date_gmt":"2026-03-16T04:00:00","guid":{"rendered":"https:\/\/kursy-rachunkowosci.pl\/blog\/?p=5237"},"modified":"2026-04-21T11:49:38","modified_gmt":"2026-04-21T09:49:38","slug":"nowe-kody-jpk-od-2026-off-bfk-di-jak-je-stosowac-z-ksef","status":"publish","type":"post","link":"https:\/\/kursy-rachunkowosci.pl\/blog\/nowe-kody-jpk-od-2026-off-bfk-di-jak-je-stosowac-z-ksef\/","title":{"rendered":"Nowe kody JPK od 2026 (OFF, BFK, DI): Jak je stosowa\u0107 z KSeF?"},"content":{"rendered":"\n<h3 class=\"wp-block-heading\">Nowe kody w JPK_V7, czyli jak stosowa\u0107 BFK, OFF i DI<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Do 1 lutego 2026 roku JPK_V7 by\u0142 dla Ciebie konstrukcj\u0105 dobrze znan\u0105. Oznacza\u0142e\u015b rodzaje dokument\u00f3w takie jak <strong>RO, WEW czy FP<\/strong>, stosowa\u0142e\u015b kody GTU i porusza\u0142e\u015b si\u0119 w do\u015b\u0107 stabilnym schemacie ewidencji VAT. Moment wej\u015bcia obowi\u0105zkowego KSeF sprawi\u0142 jednak, \u017ce do tej znanej struktury <strong>dosz\u0142a nowa warstwa oznacze\u0144<\/strong>, kt\u00f3ra do dzi\u015b rodzi pytania \u2013 szczeg\u00f3lnie w zakresie kodu <strong>DI<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Zapraszam Ci\u0119 dzisiaj do wpisu na bloga, w kt\u00f3rym przyjrzymy si\u0119 w\u0142a\u015bnie nowym kodom w strukturze JPk_V7.<\/p>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\">Co w JPK_V7 funkcjonuje od dawna<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Na pocz\u0105tek warto jasno oddzieli\u0107 to, co <strong>nie jest nowo\u015bci\u0105<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">W ewidencji JPK_V7 <strong>od lat<\/strong> stosujesz opr\u00f3cz kod\u00f3w oznaczenia rodzaj\u00f3w dokument\u00f3w takie jak m.in.:<\/p>\n\n\n\n<ul class=\"wp-block-list lista\">\n<li><strong>RO<\/strong> \u2013 raporty fiskalne z kas rejestruj\u0105cych,<\/li>\n\n\n\n<li><strong>WEW<\/strong> \u2013 dokumenty wewn\u0119trzne (np. sprzeda\u017c bezrachunkowa),<\/li>\n\n\n\n<li><strong>FP<\/strong> \u2013 faktury wystawione do paragon\u00f3w,<\/li>\n\n\n\n<li><strong>VAT RR<\/strong> \u2013 zakupy od rolnik\u00f3w rycza\u0142towych,<\/li>\n\n\n\n<li><strong>MK<\/strong> \u2013 faktury od podatnik\u00f3w na metodzie kasowej.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Zasady ich stosowania <strong>same w sobie nie zmieniaj\u0105 si\u0119<\/strong> wraz z KSeF.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Kody GTU tak\u017ce pozostaj\u0105 bez zmian.<\/p>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3 class=\"wp-block-heading\">Jakie kody pojawi\u0142y si\u0119 od 1 lutego 2026<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Nowo\u015bci\u0105 w JPK_V7 s\u0105 <strong>oznaczenia odnosz\u0105ce si\u0119 bezpo\u015brednio do KSeF<\/strong>. To one odpowiadaj\u0105 na pytanie <strong>czy dokument jest w KSeF, w jakim trybie zosta\u0142 wystawiony i czy ma nadany numer<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Wyr\u00f3\u017cniamy w w\u0119\u017ale KSeF struktury JPK_V7 nast\u0119puj\u0105ce nowe kody: <strong>Nr KSeF, OFF, BFK, DI.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Om\u00f3wmy pokr\u00f3tce kiedy powinni\u015bmy stosowa\u0107 ka\u017cdy z nich.<\/p>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3 class=\"wp-block-heading\">Nr KSeF<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Stosujesz go, gdy:<\/p>\n\n\n\n<ul class=\"wp-block-list lista\">\n<li>dokument jest faktur\u0105 ustrukturyzowan\u0105,<\/li>\n\n\n\n<li>numer KSeF zosta\u0142 nadany <strong>przed wysy\u0142k\u0105 JPK_V7<\/strong>.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">To podstawowe i najbardziej \u201eoczywiste\u201d oznaczenie w nowej rzeczywisto\u015bci.<\/p>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3 class=\"wp-block-heading\">OFF \u2013 tryb awaryjny \/ offline<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Kod <strong>OFF<\/strong> stosujesz do faktur:<\/p>\n\n\n\n<ul class=\"wp-block-list lista\">\n<li>wystawionych w trybie awaryjnym,<\/li>\n\n\n\n<li class=\"lista\">kt\u00f3re <strong>na moment wysy\u0142ki JPK nie maj\u0105 numeru KSeF<\/strong>.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Najwa\u017cniejsza konsekwencja: po p\u00f3\u017aniejszym nadaniu numeru KSeF <strong>nie masz obowi\u0105zku korygowania JPK w zwi\u0105zku z nadaniem numeru takiej fakturze<\/strong>.<\/p>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3 class=\"wp-block-heading\">BFK \u2013 brak KSeF<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>BFK<\/strong> dotyczy faktur, kt\u00f3re:<\/p>\n\n\n\n<ul class=\"wp-block-list lista\">\n<li>nie s\u0105 fakturami ustrukturyzowanymi,<\/li>\n\n\n\n<li>funkcjonuj\u0105 poza KSeF (papierowe lub zwyk\u0142e e-faktury),<\/li>\n\n\n\n<li>albo powstaj\u0105 w sytuacji ca\u0142kowitej niedost\u0119pno\u015bci systemu.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">To kod porz\u0105dkuj\u0105cy faktury, kt\u00f3re <strong>w og\u00f3le nie trafiaj\u0105 do KSeF<\/strong>.<\/p>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3 class=\"wp-block-heading\">DI \u2013 dow\u00f3d inny ni\u017c faktura<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Kod <strong>DI<\/strong> stosujesz m.in do dokument\u00f3w, kt\u00f3re <strong>w momencie wysy\u0142ki JPK nie maj\u0105 jeszcze numeru KSeF<\/strong> (np. faktury wystawione w trybie offline 24h, czasowej niedost\u0119pno\u015bci systemu).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Kluczowa konsekwencja: po nadaniu numeru KSeF <strong>musisz skorygowa\u0107 JPK_V7 w zwi\u0105zku z nadaniem tym fakturom nr KSeF<\/strong>.<\/p>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3 class=\"wp-block-heading\">DI nie tylko dla faktur ustrukturyzowanych<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Z konstrukcji JPK i dokumentacji technicznej wynika, \u017ce:<\/p>\n\n\n\n<ul class=\"wp-block-list lista\">\n<li>oznaczenia <strong>KSeF \/ OFF \/ BFK \/ DI<\/strong> funkcjonuj\u0105 w jednym, obligatoryjnym \u201ew\u0119\u017ale\u201d,<\/li>\n\n\n\n<li>natomiast <strong>RO, WEW, VAT RR<\/strong> wyst\u0119puj\u0105 w osobnych polach, cz\u0119sto jako wyb\u00f3r opcjonalny.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">To prowadzi do praktycznego pytania: <strong>czy dokument RO albo WEW musisz dodatkowo oznaczy\u0107 jako DI?<\/strong><\/p>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3 class=\"wp-block-heading\">Przyk\u0142ad problemu<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Je\u017celi ujmujesz:<\/p>\n\n\n\n<ul class=\"wp-block-list lista\">\n<li>raport fiskalny (<strong>RO<\/strong>),<\/li>\n\n\n\n<li>albo dokument wewn\u0119trzny (<strong>WEW<\/strong>), np. sprzeda\u017c bezrachunkow\u0105,<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">to:<\/p>\n\n\n\n<ul class=\"wp-block-list lista\">\n<li>nie jest to faktura z numerem KSeF KSeF,<\/li>\n\n\n\n<li>nie jest to dokument oznaczany OFF ani BFK,<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">co w praktyce oznacza, \u017ce dla takich dokument\u00f3w musisz wybra\u0107 oznaczenie <strong>DI<\/strong>, a dopiero potem RO lub WEW.<\/p>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3 class=\"wp-block-heading\">Podsumowanie:<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Nowe kody w pliku JPK_V7,&nbsp; kt\u00f3re pojawi\u0142y si\u0119 od 1 lutego 2026 w zwi\u0105zku z wej\u015bciem w \u017cycie KSeF, nie s\u0105 a\u017c tak problematyczne, jakby pocz\u0105tkowo si\u0119 wydawa\u0142o.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">U\u017cycie kodu BFK czy OFF nie sprawia k\u0142opot\u00f3w. Tym bardziej, \u017ce ten pierwszy (BFK), wi\u0119kszo\u015b\u0107 program\u00f3w ksi\u0119gowych nadaje samodzielnie i z automatu, je\u015bli wystawiamy faktur\u0119 poza KSeF (bo jeszcze KSeF nas nie dotyczy).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Kod, na kt\u00f3ry nale\u017cy zwr\u00f3ci\u0107&nbsp; szczeg\u00f3ln\u0105 uwag\u0119 to kod DI. I to z nim b\u0119dzie najwi\u0119cej k\u0142opotu. Musimy o nim pami\u0119ta\u0107 nie tylko przy fakturach ustrukturyzowanych, kt\u00f3re nie maj\u0105 nadanego numeru KSeF w momencie wysy\u0142ki pliku JPK_V7, ale tak\u017ce w przypadku innych dokument\u00f3w &#8211; wewn\u0119trznych takich jak cho\u0107by sprzeda\u017c bezrachunkowa czy raport z kasy fiskalnej.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Kluczowe jest tak\u017ce, by pami\u0119ta\u0107 o konieczno\u015bci dokonania korekty pliku JPK_V7 je\u015bli oznaczenia DI u\u017cyli\u015bmy do faktur ustrukturyzowanych, kt\u00f3re na dzie\u0144 wysy\u0142ki pliku JPK_V7 nie mia\u0142y nadanego numeru KSeF.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Prze\u017cyli\u015bmy wprowadzenie pliku JPK_V7, kod\u00f3w GTU? Prze\u017cyjemy i to \ud83d\ude09<\/p>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3 class=\"wp-block-heading\">Chcesz wi\u0119cej takich informacji?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Zapisz si\u0119 BEZP\u0141ATNIE na <a href=\"https:\/\/lp.kursy-rachunkowosci.pl\/prasowka-ksiegowego\/\" target=\"_blank\" rel=\"noopener\" title=\"\">Pras\u00f3wk\u0119 Ksi\u0119gowego<\/a> \u2b07\ufe0f<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n<div class=\"kk-star-ratings kksr-auto kksr-align-left kksr-valign-bottom\"\n    data-payload='{&quot;align&quot;:&quot;left&quot;,&quot;id&quot;:&quot;5237&quot;,&quot;slug&quot;:&quot;default&quot;,&quot;valign&quot;:&quot;bottom&quot;,&quot;ignore&quot;:&quot;&quot;,&quot;reference&quot;:&quot;auto&quot;,&quot;class&quot;:&quot;&quot;,&quot;count&quot;:&quot;5&quot;,&quot;legendonly&quot;:&quot;&quot;,&quot;readonly&quot;:&quot;&quot;,&quot;score&quot;:&quot;4.8&quot;,&quot;starsonly&quot;:&quot;&quot;,&quot;best&quot;:&quot;5&quot;,&quot;gap&quot;:&quot;5&quot;,&quot;greet&quot;:&quot;Rate this post&quot;,&quot;legend&quot;:&quot;4.8\\\/5 - (5 votes)&quot;,&quot;size&quot;:&quot;24&quot;,&quot;title&quot;:&quot;Nowe kody JPK od 2026 (OFF, BFK, DI): Jak je stosowa\u0107 z KSeF?&quot;,&quot;width&quot;:&quot;136.7&quot;,&quot;_legend&quot;:&quot;{score}\\\/{best} - ({count} {votes})&quot;,&quot;font_factor&quot;:&quot;1.25&quot;}'>\n            \n<div class=\"kksr-stars\">\n    \n<div class=\"kksr-stars-inactive\">\n            <div class=\"kksr-star\" data-star=\"1\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"2\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"3\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"4\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"5\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n    <\/div>\n    \n<div class=\"kksr-stars-active\" style=\"width: 136.7px;\">\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n    <\/div>\n<\/div>\n                \n\n<div class=\"kksr-legend\" style=\"font-size: 19.2px;\">\n            4.8\/5 - (5 votes)    <\/div>\n    <\/div>\n","protected":false},"excerpt":{"rendered":"<p>Poznaj nowe kody JPK od 2026. Dowiedz si\u0119, jak stosowa\u0107 OFF, BFK oraz DI w KSeF i czy raporty RO oraz WEW wymagaj\u0105 oznaczenia DI. Sprawd\u017a aktualne zasady!<\/p>\n","protected":false},"author":4,"featured_media":5245,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[194,67],"class_list":["post-5237","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-podatki","tag-ksef","tag-vat"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 5.0.0.1 - aioseo.com -->\n\t<meta name=\"description\" content=\"Poznaj nowe kody JPK od 2026. Dowiedz si\u0119, jak stosowa\u0107 OFF, BFK oraz DI w KSeF i czy raporty RO oraz WEW wymagaj\u0105 oznaczenia DI. 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