- Introduction of New Logical Structure: A draft version of the logical structure for JPK_VAT with a declaration has been published, set to take effect on February 1, 2026, to accommodate changes associated with the mandatory National e-Invoicing System (KSeF).
- Consultation and Adaptation for IT Systems: The draft structures, JPK_V7M(3) and JPK_V7K(3), have undergone tax consultations with entrepreneurs to facilitate the adaptation of IT systems to the forthcoming changes.
- Availability and Future Announcements: The draft versions are accessible on the Tax Portal’s JPK_VAT section, and the final versions will be published in the Central Repository of Electronic Document Templates (CRWDE) on the e-PUAP platform, with further announcements to follow.
Source: podatki.gov.pl
What is JPK_VAT?
JPK_VAT in Poland is a standardized electronic file format known as Jednolity Plik Kontrolny (JPK), or the Standard Audit File for Tax (SAF-T). It is used for VAT reporting by Polish businesses and contains detailed records of VAT sales and purchase transactions. The file is submitted in XML format and allows Polish tax authorities to efficiently collect, analyze, and audit VAT data.
Key points about JPK_VAT:
- It is mandatory for all VAT-registered businesses in Poland to submit JPK_VAT files electronically by the 25th day of the month following the reporting period.
- JPK_VAT replaced multiple VAT declaration forms such as VAT-7 and VAT-7K starting in 2020, consolidating VAT returns and transaction records into one submission.
- There are two types of JPK_VAT files depending on the VAT reporting frequency:
- JPK_V7M for monthly VAT filers
- JPK_V7K for quarterly VAT filers (where transactions are reported monthly but VAT returns quarterly)
- The file includes both the VAT return data and detailed transactional records covering sales, purchases, invoices, and other VAT-relevant information.
- The purpose of JPK_VAT is to modernize tax compliance, improve transparency, reduce tax fraud, and simplify reporting for taxpayers.
- Failure to submit JPK_VAT can result in penalties and fines.
Overall, JPK_VAT is a crucial part of VAT compliance in Poland, enabling businesses to electronically submit comprehensive VAT records as mandated by law.
- See also
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
- Join the LinkedIn Group on ”VAT in the Digital Age” (VIDA), click HERE
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