How to Fill Out JPK_V7 in a Sole Proprietorship (JDG) in Poland in 2026

JPK_V7M and JPK_V7K

• JPK_V7M — register and declaration for each month,
• JPK_V7K — the register for each month, and after the third month also the declaration part for the whole quarter.

The submission deadline is, as a rule, the 25th day of the following month. If it falls on a Saturday or a statutory day off, it moves to the next business day.

Sending the entire JPK_V7K only once per quarter is incorrect.

Who files it

JPK_V7 is filed by active VAT taxpayers. A taxpayer benefiting solely from the taxpayer or the subject-matter exemption generally does not send JPK_V7, but may have other obligations, for example VAT-8, VAT-9M or VAT-UE.

The PIT form — lump sum (ryczałt), tax scale or flat tax — does not determine JPK. What matters is the VAT status.

1. Close the sales register

The sales register must include sales in line with the moment the tax obligation arises and the documentation rules. This does not always mean a simple list of every invoice.

Among others, the following may occur:

• B2B invoices,
• sales from cash registers recorded via RO reports,
• internal documents WEW,
• invoices to receipts,
• WDT (intra-community supply) and export,
• corrections,
• exempt sales.

For each document, check the dates, number, counterparty, tax base, VAT and the required markings.

2. Close the purchase register

The purchase part records documents giving the right to deduct VAT as well as transactions requiring the tax to be settled by the buyer.

Before deducting, check:

• whether the purchase serves taxed sales,
• the moment the right to deduct arises,
• receipt of a correct invoice, where one is required,
• restrictions relating to cars, accommodation, catering and mixed activity,
• the status of corrections and payments.

Not every purchase invoice gives a 100% deduction, even if it is in KSeF.

3. Settle foreign transactions

WNT (intra-community acquisition), import of services, import of goods, WDT and export go into different fields and periods.

For WNT and import of services, output VAT may at the same time be input tax, but only to the extent of the right to deduct. An exempt taxpayer or one making exempt sales may pay VAT without the right to recover it.

The VAT-UE information return is a separate document and is not part of JPK_V7.

4. Apply the markings

GTU and procedure markings are applied only when the conditions set out in the regulations are met. You do not mark every document "just in case".

For example, you have to analyze:

• the appropriate GTU group for the item sold,
• MPP, when the transaction is genuinely subject to mandatory split payment,
• TP for related parties,
• WSTO_EE or IED for the relevant e-commerce transactions,
• RO, WEW, FP and other document types.

An invoice above 15,000 zł does not automatically receive MPP. The remaining conditions must also be met, including the presence of a good or service from Annex No. 15.

5. Determine output VAT

Output VAT does not arise solely from issued invoices. Among others, you must take into account:

• the tax obligation,
• advance payments,
• cash-register sales,
• corrections,
• free-of-charge transfers, when taxed,
• WNT and import of services,
• sales covered by special procedures.

The declaration should not be based solely on the document's issue date.

6. Determine input VAT

Only the portion of tax that meets the conditions is deducted. Possible restrictions include, among others:

• 50% VAT on a car used for mixed purposes,
• no deduction on accommodation and catering services beyond the statutory exceptions,
• a proportion where there are both taxed and exempt sales,
• multi-year correction of fixed assets,
• no link to taxed activity.

7. The declaration part

The software should carry over the summary of the register into the current declaration structure. You should not rely on a simplified list of field numbers without checking the current template — the fields change together with the file structure.

The declaration part settles, among others:

• output and input VAT,
• the surplus from the previous period,
• the amount to pay or to carry forward,
• the refund request and its deadline,
• additional markings and statements.

8. Check and send

Before sending, carry out the checks:

1. consistency of the register with invoices, KSeF and cash-register reports,
2. consistency of sales with accounting revenue,
3. consistency of purchases with the right to deduct,
4. verification of the VAT balance,
5. control of NIP and country codes,
6. XML validation with the current schema.

After sending, download the UPO. The "sent" status in the software alone does not replace the official confirmation of receipt.

Corrections

The moment a correction invoice is recorded depends on the type of transaction and the reason for the correction. Not every correction is simply recorded in the month it is issued.

A correction may require:

• changing the current period,
• going back to the original period,
• correcting the register part,
• correcting the register and the declaration,
• submitting an "active repentance" (czynny żal), if there was a violation carrying a sanction.

The original document is not removed without a trace.

A document without a NIP

The absence of the buyer's or seller's NIP does not create a single universal rule of "no deduction". You have to establish whether the document is an invoice, whether it identifies the transaction and whether it meets the conditions of the VAT Act.

A receipt with the buyer's NIP up to 450 zł may be a simplified invoice. An ordinary receipt without a NIP does not give the entrepreneur the same status.

A zero JPK

An active VAT taxpayer files JPK_V7 also for a month with no sales, if they have not been deregistered and no special exemption from the submission obligation applies.

With JPK_V7K, the register part for the first and second month of the quarter may be zero, but it is still submitted.

JPK_V7 did not replace VAT-8 and VAT-9M

JPK_V7 replaced VAT-7 and VAT-7K for active taxpayers. The VAT-8 and VAT-9M forms still function for taxpayers who do not file JPK_V7, when the relevant transactions occur.

The most common mistakes

1. Sending JPK_V7K only once per quarter.
2. Automatically deducting all VAT from every invoice.
3. Assuming that every import of services and WNT is neutral.
4. MPP solely because of an amount above 15,000 zł.
5. Recording every correction on the issue date.
6. Omitting RO and WEW documents.
7. Confusing VAT-UE with part of JPK.
8. Using outdated field numbers.
9. No UPO.
10. Assuming that KSeF automatically files JPK_V7.

Sources

• Podatki.gov.pl — JPK_VAT with declaration
• JPK brochures and structures

Want a ready JPK without manual checking?

Oxyok keeps the VAT register, controls the markings and sends JPK_V7. Accounting costs from 49 zł + VAT per month.

Write to Paweł or see Oxyok accounting.

This material is general in nature. The specific fields depend on the current structure, the type of transaction and the right to deduct.