JPK_V7 in a Sole Proprietorship in Poland 2026

What Is JPK_V7?

JPK_V7 is the Jednolity Plik Kontrolny (Unified Control File) filed with the VAT declaration. It replaced:

• The VAT-7 declaration (monthly)
• The VAT-7K declaration (quarterly)
• JPK_VAT (JPK file without a declaration)

JPK_V7 combines these two elements into one file:

1. Recording part — details of each invoice (formerly JPK_VAT)
2. Declarative part — VAT summary (formerly VAT-7)

JPK_V7M vs. JPK_V7K

| Type | Frequency | Who | |------|-----------|-----| | JPK_V7M | Monthly | Most VAT taxpayers | | JPK_V7K | Quarterly | Small taxpayers (revenue < 2 million zł) |

Who Must File JPK_V7?

Every active VAT taxpayer — without exception. Regardless of:

• Legal form (JDG, company)
• Revenue size
• Number of invoices

If you are registered as an active VAT taxpayer — you must file JPK_V7, even in a month with no sales (JPK_V7 zero).

Filing Deadlines

JPK_V7M (Monthly)

• By the 25th day of the month following the settlement month
• Example: JPK_V7M for January → by February 25

JPK_V7K (Quarterly)

• By the 25th day of the month following the quarter
• Example: JPK_V7K for Q1 (January–March) → by April 25

JPK_V7 Structure — What Does It Contain?

Recording Part (Invoices)

Each sales and purchase invoice from the period:

Sales:

• Invoice number
• Issue date
• Contractor's NIP
• Net value
• VAT rate (23%, 8%, 5%, 0%, exempt)
• VAT amount
• Transaction type (domestic, WDT, WNT, etc.)

Purchases:

• Supplier's invoice number
• Date
• Supplier's NIP
• Net value
• VAT rate
• VAT amount

Declarative Part (Summary)

VAT summary for the period:

• Output VAT (VAT należny) — sum of VAT on sales
• Input VAT (VAT naliczony) — sum of VAT on purchases
• VAT to pay / to refund
• Adjustments and negative adjustments
• Intra-EU transactions (WDT/WNT)
• Import of services
• EU VAT Summary (if applicable)

How to Fill Out and Submit JPK_V7?

Step 1: Collect Invoices

Collect all sales and purchase invoices for the period (month/quarter).

Step 2: Use an Accounting Program or the e-Tax Office Gateway

Options:

1. Accounting program — inFakt, wFirma, Oxyok, or another accounting system automatically generates JPK_V7 from your invoices
2. e-Tax Office Gateway — interactive form on podatki.gov.pl
3. Interactive program — e-Declarations (installed on your computer)

Step 3: Submit JPK_V7

• Via accounting program (electronic signature)
• Via e-Tax Office (Trusted Profile / ePUAP)
• Deadline: by the 25th of the month following the period

Step 4: Pay VAT (if due)

VAT to pay = Output VAT − Input VAT.

• If positive — pay to the tax office's account (by the 25th)
• If negative — carry forward to the next period or request a refund

Pitfalls and Common Mistakes

1. No JPK_V7 in a Month Without Sales

Even without sales — you must send a JPK_V7 zero (with zero values). Otherwise, a penalty.

2. Wrong Contractor NIP

A wrong NIP in JPK_V7 causes problems with VAT deduction on purchases. Check the NIP in the VAT whitelist database.

3. Missing Invoice Date

Each invoice must have an issue date and a sales date (if different).

4. Wrong Transaction Code

• Domestic transaction: standard
• WDT: code "WDT"
• WNT: code "WNT"
• Import of services: code "IM"
• Split payment: code "MPP" (if above 15,000 zł)

5. Adjustments

Correcting invoices must be reported in JPK_V7 for the period in which the correction was issued (not the period of the original invoice).

FAQ

Do I need to file JPK_V7 on the lump-sum tax?

No — unless you are simultaneously an active VAT taxpayer. On the lump-sum tax without VAT, you do not file JPK_V7.

Can I file JPK_V7 quarterly?

Yes, if you are a "small taxpayer" (revenue < 2 million zł in the previous year) and filed a notification with the head of the Tax Office by the end of February.

What happens if I'm late with JPK_V7?

Late payment interest (19.5% annually) + a fine from 200 zł to 20,000 zł.

Does JPK_V7 relate to the VAT whitelist?

Yes. If you pay to an account not on the VAT whitelist (above 15,000 zł) — you cannot deduct that cost and must mark the transaction as "MPP" (split payment).

Need Help?

I handle VAT accounting for JDG — JPK_V7, declarations, deductions, VAT whitelist. From 89 zł + VAT per month.

Contact me at [email protected] or visit oxyok.com/en.

Note: JPK_V7 is mandatory for every active VAT taxpayer. Deadline: by the 25th of the month (V7M) or quarter (V7K). JPK_V7 zero even without sales. Consult an accountant before making a decision.