VAT
JPK_V7: what is it?
Standard Audit File for VAT (JPK_V7M and JPK_V7K)
JPK_V7 is a single XML file with the VAT records and the VAT return. Active VAT payers file it with the tax office by the 25th after the settlement period.
Key answers
- What it is
- An XML file that combines the sales and purchase records with the VAT return. Since October 2020 it has replaced the separate VAT-7 return and the JPK_VAT file. JPK_V7M is monthly and JPK_V7K is quarterly.
- Who it affects
- Active VAT payers. Most companies file JPK_V7M every month. JPK_V7K can be chosen by small taxpayers who settle VAT quarterly.
- When
- By the 25th day of the month following the settlement period. In JPK_V7K the records part is filed monthly, while the return is filed only for the last month of the quarter. If the 25th is a day off, the deadline moves to the next working day. The VAT itself is due by the same day.
- Where
- Electronically to the National Revenue Administration through the e-Deklaracje system (from your accounting software) or the e-Urząd Skarbowy application. The file must be signed: with a qualified signature, the free trusted profile or authorisation data.
How it works in Zaksio
Zaksio prepares JPK_V7 from the invoice records, and you can sign the finished file with a qualified certificate.
This is information, not legal advice. As of 2026-10. Deadlines and rules may change, so check them in the official source.
