JPK VAT in Poland: how to prepare and send the JPK_V7M or JPK_V7K

JPK VAT is the file in which an active VAT payer settles up with the tax office (urząd skarbowy) every month: the Ministry of Finance calls it JPK_VAT z deklaracją (JPK_VAT with a return), and it’s sent as JPK_V7M (the monthly VAT file with the return) or JPK_V7K (the quarterly one). Since October 2020 it has replaced the old VAT-7 return and the separate JPK_VAT file. Below: who sends it, how the monthly version differs from the quarterly one, what’s inside, how to prepare and send it for free, by when, how to correct it and what errors can cost you.

The rules and dates are those in force on 30 September 2026, checked on podatki.gov.pl, biznes.gov.pl and gov.pl/web/kas.

What JPK_V7M and JPK_V7K are

JPK_V7 is a single XML file with two parts:

• the records part is your VAT record for the month: every sales invoice and every purchase invoice that gives rise to output VAT and input VAT,
• the return part is the return: a summary of how much VAT you pay or how much you get back.

The obligation applies to every active VAT payer, whatever the size of the business. You don’t send JPK_V7 in two cases: when you carry out only VAT-exempt supplies, and for periods when the business is suspended (with exceptions that biznes.gov.pl lists). A JDG (a sole trader’s business, jednoosobowa działalność gospodarcza) on the small-business VAT exemption (zwolnienie podmiotowe, art. 113 of the VAT Act) isn’t an active VAT payer, so JPK_V7 doesn’t concern it. When you leave the exemption is covered in the article on the VAT exemption.

The VAT-7 return no longer exists: it was filed for the last time for September 2020. If a guide shows “VAT-7” or “JPK_VAT” as two separate obligations, it describes the rules before October 2020. Today there is one file, JPK_V7M or JPK_V7K.

Monthly or quarterly

You send both variants every month. They differ in how often you file the return part, and so in how often you pay VAT.

With JPK_V7K, for the first and second month of the quarter you send only the records. For the third month you send the records for that month and the return for the whole quarter.

According to biznes.gov.pl, quarterly settlement can be chosen by small VAT taxpayers whose sales did not exceed €2,000,000 in the previous year. It can’t be chosen by, among others, taxpayers who have been active VAT payers for less than 12 months, and those who sell goods listed in annex no. 15 to the VAT Act for more than PLN 50,000 net in any month. A new active VAT payer therefore starts with JPK_V7M.

The variant matters for your books too. A JDG that sends JPK_V7M keeps the KPiR (the tax revenue and expense ledger, podatkowa księga przychodów i rozchodów) or the revenue record (ewidencja przychodów) electronically from 2026 already; on JPK_V7K this obligation starts in 2027. The details are in the article on the KPiR.

Deadline: the 25th of the month

You send JPK_V7 by the 25th of the month, for the previous month, as podatki.gov.pl states. If the 25th falls on a Saturday or a public holiday, the deadline moves to the first working day after it. So you send the file for September by 25 October, and the one for October by 25 November.

By the same deadline you pay the VAT the return shows. You pay it into your tax micro-account (mikrorachunek podatkowy), the same one you pay PIT into. You can look up its number in the micro-account generator on podatki.gov.pl.

What’s in the file

Each invoice is one line of the record: the document’s number and date, the counterparty’s details, the net and VAT amounts by rate. On top of that come markings that tell the tax office what kind of transaction it is.

The KSeF number and markings from February 2026

According to the Ministry of Finance’s brochure, for periods from February 2026 a new version of the file applies, JPK_V7M(3) and JPK_V7K(3). For each invoice you give the KSeF number (the number from KSeF, the National e-Invoicing System, Krajowy System e-Faktur) or one of three markings that explain why there isn’t one:

• OFF: an invoice issued in KSeF’s emergency mode which, on the day the file is sent, doesn’t have a number yet,
• BFK: an electronic or paper invoice issued outside KSeF, for example to a consumer or before your KSeF obligation,
• DI: a document other than an invoice, and also an invoice from offline24 mode (issuing outside KSeF and sending within one working day) or from a period when the system was unavailable, which doesn’t have a KSeF number on the day of sending.

Invoices issued through KSeF get a number straight away. When KSeF covers your JDG is explained in the article on KSeF for a JDG.

Document markings

For sales, you mark a document only when it’s one of these kinds: RO (a summary sales document from cash registers), WEW (an internal voucher, dowód wewnętrzny) or FP (an invoice for a receipt). For purchases: MK (an invoice from a supplier on the cash accounting method), VAT_RR (a VAT RR invoice from a farmer) and WEW. You mark imports of goods IMP.

GTU codes

GTU codes (goods and services groups) mark in the record sales of goods and services where the risk of VAT fraud is higher. There are thirteen of them. You enter “1” in the code’s field for the whole invoice if the invoice has at least one such item, without splitting the amounts.

For most service JDGs only GTU_12 matters in practice. It covers, however, only services from specific PKWiU groups (the Polish Classification of Goods and Services) listed in the regulation, for example consulting, accounting, legal services, advertising, market research and out-of-school forms of education. Before you mark an invoice, check your service’s PKWiU code against the list in the Ministry’s brochure.

You don’t have to put GTU codes on the invoice: the invoicing rules haven’t changed, and the marking goes only into JPK_V7. They also don’t apply to the summary documents RO and WEW, or to purchases on which you account for the output VAT yourself, such as imports of services or WNT (intra-EU acquisitions of goods).

Procedure markings

Next to GTU there’s a second group of fields: procedure markings. You tick them with “1” when the procedure applies to the document:

• WSTO_EE: distance sales of goods to consumers in another EU country, and electronic services to them,
• IED: a supply by a facilitating taxpayer (a platform), outside the OSS and IOSS procedures,
• TP: existing links between you and the buyer,
• TT_WNT and TT_D: a triangular transaction under the simplified procedure, on the second taxpayer’s side,
• MR_T and MR_UZ: the margin scheme for tourism services and for second-hand goods,
• I_42 and I_63: an intra-EU supply after import under customs procedure 42 or 63,
• B_SPV, B_SPV_DOSTAWA and B_MPV_PROWIZJA: single-purpose and multi-purpose vouchers.

Sales to other EU countries also have their own declaration, VAT-UE (the EC Sales List). How to combine it with JPK_V7 is covered in the article on VAT-UE and OSS.

How to prepare and send JPK VAT for free

The Ministry of Finance offers three free tools. You can also send the file from accounting or invoicing software, if it can generate it.

1. e-mikrofirma is the Ministry’s free invoicing and records tool, an app in e-Urząd Skarbowy (the tax office’s online portal). In it you issue invoices, in KSeF too, receive KSeF invoices straight into your VAT record, keep the record, and generate and send JPK_V7M or JPK_V7K from it.
2. The simplified form lets you prepare a JPK file (the Standard Audit File for Tax) when you have few transactions.
3. Klient JPK WEB is for signing and sending a file another program has prepared.

You sign the file in one of three ways: with Profil Zaufany (the state’s free trusted e-identity), with a qualified electronic signature (paid) or with authorisation data (free). After sending, download the UPO, the official confirmation of receipt. It’s the only proof that the file arrived on time.

Step by step, every month

1. Gather all sales and purchase invoices for the month, together with their KSeF numbers.
2. Enter them in the VAT record (in e-mikrofirma some KSeF invoices get there on their own).
3. Add the GTU codes, procedure markings and document markings where they apply.
4. Check the summary in the return part: output VAT, input VAT, the amount to pay or to be refunded.
5. Sign and send the file by the 25th, and download the UPO.
6. Pay the VAT into your tax micro-account by the same deadline.

Correcting JPK_V7

If after sending it turns out there’s an error in the file, or you receive or issue a corrective invoice (faktura korygująca), you file a correction of JPK_V7. In the file’s header you mark the purpose of filing as “2” (correction) instead of “1”.

The correction covers only the parts that change:

• an error in the records and in the return: you send both parts,
• an error only in the return, with no effect on the records: only the return,
• an error only in the records, with no effect on the return: only the records.

You send the corrected records as a new, complete file with the corrected data, not just the corrected lines. Giving the reasons for the correction is an optional field. A corrective invoice that changes the taxable amount or the VAT goes into the record for the period in which, under the VAT Act, the correction should be made, and not always into the period of the original invoice.

Penalties for JPK VAT

• An error after a call from the tax office. If the tax office finds an error in the records, it calls on you to correct it or explain. You have 14 days to do so. Without a reply you risk a penalty of PLN 500 for each error.
• A late file. Failing to file JPK_VAT on time can bring a fine of up to 120 daily rates.
• Unreliable data. Giving unreliable information can bring a fine of up to 720 daily rates.

You can fix a late or wrong file yourself before the tax office notices it: you send the overdue file or a correction and file a czynny żal (voluntary disclosure of a tax offence, which avoids the penalty). How and when it protects you is explained in the article on czynny żal.

Frequently asked questions

Do I send JPK VAT if there were no sales in the month?

Yes, if you're an active VAT payer. The only things that release you from it are carrying out only VAT-exempt supplies and a period of suspension of the business. For a month with no sales you send a file with an empty record, or one with purchases only, and the return.

How is jpk vat different from jpk_v7m?

They're the same thing. "JPK VAT" is the colloquial and official short name; JPK_V7M and JPK_V7K are the codes of two variants of the same file.

Does a VAT-exempt JDG send a JPK?

It doesn't send JPK_V7, because it isn't an active VAT payer. From 2027, however, it will send its books once a year as JPK_PKPiR (the KPiR file) or JPK_EWP (the revenue-record file), as the article on the KPiR explains.

Can I switch from JPK_V7M to JPK_V7K?

Yes, if you're a small taxpayer and none of the conditions excludes you: having been an active VAT payer for less than 12 months, or selling goods listed in annex no. 15 for more than PLN 50,000 net a month.

JPK VAT is one routine a month: invoices in the record, the markings, the file and the transfer by the 25th.
💜💙 Your BravoLisa Team

This article is for general information purposes only and does not constitute professional tax, legal, or accounting advice. Every situation is different — consult a qualified professional (tax adviser, accountant, or lawyer) for advice specific to your circumstances. BravoLisa does not accept liability for decisions made based on this information.

Last updated: September 2026. Rates and thresholds can change: always check them on biznes.gov.pl, podatki.gov.pl, zus.pl or with the relevant office.

Sources (7)

Verified on 30 September 2026

1. podatki.gov.pl — JPK_VAT z deklaracją
2. podatki.gov.pl — Broszura informacyjna dot. struktury JPK_VAT z deklaracją [JPK_V7M(3), JPK_V7K(3)], styczeń 2026
3. biznes.gov.pl — Jak składać JPK_VAT z deklaracją
4. biznes.gov.pl — Jak prawidłowo rozliczyć VAT
5. gov.pl/web/kas — System e-Faktur (KSeF) w e-mikrofirmie
6. Ministerstwo Finansów — Klient JPK WEB
7. podatki.gov.pl — Od 1 stycznia 2020 r. PIT, CIT i VAT zapłacisz na mikrorachunek podatkowy