How to Fill Out JPK_V7 for a Sole Proprietorship (JDG) in Poland 2026 — Step by Step

What is JPK_V7?

JPK_V7 (Jednolity Plik Kontrolny for VAT) is an XML file that contains:

1. Registry part (P_N) — details of each sales and purchase invoice
2. Declaration part (P_D) — summary of VAT amounts by rates and categories

It is sent electronically to the tax office every month by the 25th day of the month for the previous month.

Who must send JPK_V7?

Every active VAT taxpayer — regardless of revenue. If you are registered as a VAT taxpayer, you must send JPK_V7.

Those who do not send JPK_V7:

• Taxpayers with the taxpayer VAT exemption (200 000 zł threshold)
• Taxpayers on lump-sum tax (ryczałt) without VAT registration
• Some entrepreneurs on unregistered activity

Step 1: Gather the purchase and sales register

Sales (revenue)

Every sales invoice must be included in JPK_V7 with the following data:

1. Invoice number — matching the paper/electronic invoice
2. Date of issue and date of sale (if different)
3. Buyer NIP — if the invoice is B2B
4. Net amount by VAT rate (23%, 8%, 5%, 0%, zw)
5. VAT amount by rate
6. Sales category — intra-community supply of goods (WDT), export, domestic sale, etc.
7. Country code of the buyer (PL, DE, FR, etc.)

Purchases (costs)

Every cost invoice with a supplier NIP:

1. Supplier's invoice number
2. Date of issue and date of receipt (if different)
3. Supplier NIP
4. Net amount by VAT rate
5. VAT amount to deduct
6. Purchase category — intra-community acquisition of goods (WNT), import of services, domestic purchase, etc.

Step 2: Determine the amounts in the declaration

Output VAT (from sales)

You sum the VAT amounts from all sales invoices by rate:

• 23% rate: sum of VAT from 23% invoices
• 8% rate: sum of VAT from 8% invoices
• 5% rate: sum of VAT from 5% invoices
• 0% rate: value of 0% sales (WDT, export)
• Exempt: value of zw sales (art. 43)

Input VAT (from purchases)

You sum the VAT amounts to deduct from all cost invoices:

• Fully deductible (100%): invoices related to taxed activity
• Not deductible: invoices related to exempt activity
• Partially deductible: proportion (if you have mixed activity)

Example calculation

Sales in July 2026:

• Invoice 1: 10 000 zł net + 2 300 zł VAT (23%)
• Invoice 2: 5 000 zł net + 400 zł VAT (8%)
• Total output VAT: 2 700 zł

Purchases in July 2026:

• Cost invoice 1: 3 000 zł net + 690 zł VAT (23%)
• Cost invoice 2: 1 000 zł net + 230 zł VAT (23%)
• Total input VAT: 920 zł

VAT to pay/refund:

• Output VAT: 2 700 zł
• Input VAT: −920 zł
• VAT to pay: 1 780 zł

Step 3: Fill out the VAT declaration

In the declaration (part P_D) you enter:

1. Amounts from the register — carried over automatically from the registry part
2. Corrections — if you are correcting invoices from previous periods Correction from a previous year — if you are correcting a 2025 invoice in 2026
3. VAT advances — in brackets, if applicable
4. Amount to pay or refund

Declaration fields

The most important fields:

• Field 40 (output VAT) — sum of VAT from sales
• Fields 41 and 42 (input VAT) — VAT to deduct from purchases
• Field 43 (VAT to pay) — if output > input
• Field 44 (VAT to refund) — if input > output
• Field 45 (to bank account) — amount to carry over

Step 4: Send JPK_V7

Through accounting software

Most sole proprietorships (JDG) do not fill out JPK_V7 manually. The accounting software (Oxyok, inFakt) generates and sends the file automatically:

1. You enter invoices in the software
2. The software generates the JPK_V7 XML
3. The software sends the file via API to the e-Tax Office
4. You receive an Official Receipt (UPO)

Through the e-Tax Office

You can also send it manually via the e-US portal:

1. Log in to the e-Tax Office (Trusted Profile)
2. Select "JPK" → "Fill out JPK_V7"
3. Upload the XML file or fill out the form
4. Send and download the UPO

Deadlines

• Monthly: by the 25th day of the month after the settlement month
• Quarterly (small companies < 2 mln EUR): by the 25th day of the month after the quarter (25 April, 25 July, 25 October, 25 January)

Pitfalls

1. No UPO = not sent

Until you have the Official Receipt (UPO), JPK_V7 is not considered sent. Always download and keep the UPO.

2. Wrong NIP on a cost invoice

If you enter a wrong supplier NIP, the tax office may challenge the VAT deduction. Check the NIP on the VAT taxpayer whitelist before deducting.

3. Correcting an invoice in a later period

A correction does not mean deleting the original. You issue a correction invoice (FK) and report it in JPK_V7 in the month the FK is issued — not in the month of the original invoice.

4. Purchases without NIP

Cost invoices WITHOUT a supplier NIP (e.g. a phone bill) are not eligible for VAT deduction in JPK_V7. But note: since 2020, most B2B invoices must include an NIP.

5. Foreign transactions

WNT (intra-community acquisition), import of services, reverse charge — these transactions have special treatment in JPK_V7. Input and output VAT are equal (reverse charge), but you must report them in separate fields.

FAQ

What if I had no sales in a month?

You still must send JPK_V7 (a so-called zero JPK_V7). You fill out the declaration with zero amounts and send it. Failure to send = penalty.

Can I send JPK_V7 after the deadline?

Yes, but the tax office charges late-payment interest on the VAT amount due. If JPK_V7 is zero — no interest, but there may be a penalty for late filing.

Do I have to send JPK_V7 if I am exempt from VAT?

No. The taxpayer VAT exemption (200 000 zł threshold) exempts you from the JPK_V7 obligation. But note: if you voluntarily registered for VAT, you must send JPK_V7.

Did JPK_V7 replace the VAT-7/VAT-8 declaration?

Yes. Since 2020, JPK_V7 has replaced declarations VAT-7, VAT-8, and VAT-9M. One file, one submission.

Need help with JPK_V7?

Oxyok accounting — from 49 zł + VAT per month. We generate JPK_V7 automatically from your invoices, send it to the tax office, and make sure VAT deductions are correct.

Write to: [email protected]

Disclaimer: This article is informational in nature — before making a decision, consult an accountant.