Skip to content
pl

JPK_V7: what it is, who files it and by when

Expert knowledge. Content verified: 7 November 2026.

JPK_V7 (JPK_VAT with a return) is a single XML file that contains the sales and purchase records and the VAT return, i.e. the former VAT-7 and VAT-7K. It is filed by all active VAT taxpayers: monthly (JPK_V7M) or quarterly (JPK_V7K). The deadline is, as a rule, the 25th day of the month following the settlement period.

What the file consists of

  • Four elements: Naglowek, Podmiot1, Ewidencja (purchases and sales) and Deklaracja.
  • The version (3) schema, i.e. JPK_V7M(3) and JPK_V7K(3), applies to settlement periods from February 2026. Version (2) applied to periods from January 2022 to January 2026.
  • The scope of data is set by the Regulation of the Minister of Finance, Investment and Development of 15 October 2019 (Dz.U. 2019 poz. 1988, as amended), and the file must conform to the XML schema published by the Ministry of Finance.

Who files and who does not

  • The obligation applies to all taxpayers registered as active VAT taxpayers, regardless of company size. For periods from 1 October 2020, settling in any other way is not allowed.
  • The file does not apply to taxpayers performing only VAT-exempt activities (according to Biznes.gov.pl, with exceptions, e.g. for suspended business activity in the case of intra-Community acquisition of goods or import of services).

Monthly or quarterly

  • Rule: VAT is settled for monthly periods, the file is JPK_V7M, in which all elements are completed.
  • Small taxpayers can settle quarterly (JPK_V7K): under the VAT Act these are taxpayers whose sales including VAT did not exceed in the previous tax year the equivalent of 2 000 000 euro, converted at the average NBP rate from the first working day of October of the previous year and rounded to 1000 PLN.
  • Small taxpayers using the cash method settle quarterly by operation of law. Other small taxpayers must first notify the head of the tax office in writing, by the 25th day of the second month of the quarter for which they will file a quarterly return for the first time.
  • Among others, a taxpayer cannot settle quarterly within 12 months of registering as an active VAT taxpayer, nor one who sold goods listed in Annex 15 to the act above 50 000 PLN net in any month (art. 99 para. 3a).

Deadlines: a rule instead of dates

  • JPK_V7M with the return and the VAT payment: by the 25th day of the month following the settlement month (art. 99 para. 1 and art. 103 para. 1 of the VAT Act). So for January that is 25 February, for February 25 March.
  • JPK_V7K: for the first and second month of the quarter only the records part is completed and submitted by the 25th day of the following month. For the third month of the quarter, the records for that month and the return for the whole quarter are submitted by the 25th day of the month after the quarter. The VAT for the quarter is paid by the same deadline (art. 103 para. 2).
  • When the 25th day falls on a Saturday or a statutory day off work, the deadline moves to the first working day. So always check the specific date in the calendar for the given year.

How to file the file

  1. Prepare the file in your accounting software or in the Ministry of Finance's free tools: e-Mikrofirma or the Simplified Form.
  2. Check the data: NIP, period, variant (V7M or V7K) and the totals in the records and in the return.
  3. Sign the file with a Trusted Profile (free), a qualified electronic signature (paid) or authorising data (NIP or PESEL, first name, surname, date of birth and the revenue amount from the annual return). The file can only be filed electronically.
  4. Send it to the tax office, e.g. in the JPK WEB Client or from your accounting software. The file can also be sent by an attorney holding a UPL-1 power of attorney.
  5. Download the official confirmation of receipt (UPO). It is proof that the file was accepted.

KSeF in the sales records

In the sales records, each invoice shows the KSeF number or a marking explaining why it is missing. According to the Ministry of Finance brochure on the JPK_V7(3) structure:

  • NrKSeF: the number assigned by KSeF, if the invoice has one on the day the file is filed. This also applies to invoices from offline24, failure and unavailability modes, if they managed to reach KSeF.
  • OFF: an invoice issued in KSeF failure mode that has no KSeF number on the day the records are filed. Once the number is obtained, the records do not need to be corrected.
  • BFK: an electronic or paper invoice issued outside KSeF, e.g. for a consumer or before the obligation to invoice in KSeF, as well as an invoice from a total failure.
  • DI: a document other than an invoice, as well as an invoice from offline24 mode or from system unavailability that has no KSeF number on the day the records are submitted. Once the number is obtained, the marking must be corrected by entering the KSeF number.

Correction, empty period and late filing

  • Correction: in the "Purpose of filing" field enter 1 for the first filing and 2 for a correction. Only the corrected parts are completed: when correcting the return alone, Naglowek, Podmiot1 and Deklaracja; when correcting the records alone, Naglowek, Podmiot1 and Ewidencja.
  • No transactions in the period: a "zero" file is filed, in which the PodatekNalezny and PodatekNaliczony fields have the value 0.00.
  • Late filing: according to Biznes.gov.pl, a voluntary disclosure is attached to the file, which protects against sanctions under the Fiscal Penal Code.

How it works in Zaksio

Anna (AI accountant) is software (the AI team), not an accounting firm or a tax adviser. Zaksio prepares the JPK_V7M or V7K file, and you or your accounting firm file it with the tax office. The file is built according to the official XSD schema and validated against it, and the amounts are calculated by deterministic code, not AI.

  • The variant follows from the "VAT settlement" setting (monthly or quarterly). No file is generated for an exempt company.
  • In VAT / JPK you click "Preview" (it saves nothing), review the notes and the table of items, tick the acknowledgements yourself and create a draft. Anna proposes preparing a draft on her own once the period has ended and the tax profile is complete.
  • Sales invoices without a KSeF number block the return, unless you deliberately mark them to be included as BFK.
  • After approval you download the XML file and either file it outside Zaksio or pass it to your accounting firm. You mark the filing manually ("Mark as filed", ideally with the UPO number), which closes the deadline in the calendar.
  • You choose the KSeF environment (test, DEMO or production) in the company settings. The Start plan is free within its limits, and the details are in the pricing.

Sources

  • Act of 11 March 2004 on Value Added Tax (consolidated text Dz.U. 2025 poz. 775, as amended), art. 2 point 25, art. 99, art. 103 — https://isap.sejm.gov.pl/isap.nsf/DocDetails.xsp?id=WDU20040540535
  • Regulation of the Minister of Finance, Investment and Development of 15 October 2019 on the detailed scope of data contained in tax returns and in records for value added tax (Dz.U. 2019 poz. 1988, as amended) — https://dziennikustaw.gov.pl/DU/2019/1988
  • Tax portal, JPK_VAT with return — https://www.podatki.gov.pl/podatki-firmowe/jednolity-plik-kontrolny/jpk_vat-z-deklaracja/jpk_vat-z-deklaracja
  • Ministry of Finance, Information brochure on the structure of JPK_VAT with a return [JPK_V7M(3), JPK_V7K(3)], January 2026 — https://podatki.gov.pl/media/wgbkrejs/broszura-jpk_vat-z-deklaracj%C4%85-od-1-lutego-2026-r.pdf
  • Biznes.gov.pl, How to file JPK_VAT with a return — https://www.biznes.gov.pl/pl/portal/00237

Related articles

Didn't find an answer, or the description doesn't match what you see in the app? Write to us. Back to the list of articles.