JPK_V7 in a sole proprietorship (JDG) in Poland in 2026 — deadlines and the basic rules

JPK_V7M and JPK_V7K

• JPK_V7M — records and declaration for each month,
• JPK_V7K — records for each month, with the declaration part after the end of the quarter.

A taxpayer on JPK_V7K therefore submits:

• records for the first month of the quarter,
• records for the second month of the quarter,
• records for the third month together with the declaration for the whole quarter.

They do not file the entire file only once per quarter.

The deadline

The file is submitted by the 25th day of the following month. If the deadline falls on a Saturday or a statutory public holiday, it moves to the next business day.

The VAT due for the period is paid to the tax micro-account by the same deadline applicable to the settlement.

Who files

JPK_V7 is filed by every active VAT taxpayer, regardless of whether they settle PIT under:

• the tax scale,
• flat tax,
• the lump-sum tax.

A VAT-exempt taxpayer generally does not file JPK_V7, but may be obliged to submit VAT-8, VAT-9M, or VAT-UE for specific transactions.

When you can settle quarterly

Quarterly VAT settlement is available once you meet the conditions for a small taxpayer and the statutory restrictions. The small-taxpayer limit is expressed in euros and is not 2 million zł.

Not every new VAT taxpayer can switch to quarterly settlement right away. You have to check the registration period, the type of sales, and the remaining restrictions.

What the records contain

The sales and purchase records may include:

• invoices,
• cash register reports (RO),
• internal documents (WEW),
• invoices to receipts (FP),
• WDT, WNT, and export,
• import of services,
• adjustments,
• GTU and procedure markings.

Not every document has all the markings, and not every invoice is recorded solely by its issue date.

VAT-UE is separate

The VAT-UE recapitulative statement is not part of JPK_V7. It is filed monthly, by the 25th day of the following month, if there were transactions subject to reporting.

No EU transactions generally means no zero VAT-UE statement, but an active taxpayer may still have a zero JPK_V7.

Deducting VAT

Input VAT can be deducted only when the conditions are met. The restrictions concern, among other things:

• cars used for mixed purposes,
• accommodation and catering services,
• mixed activity,
• private purchases,
• documents received in the wrong period.

For import of services and WNT, output VAT is not always neutral. The deduction depends on the taxpayer's right to deduct.

MPP

The MPP marking does not follow solely from an invoice value above 15,000 zł. Mandatory split payment requires meeting the statutory conditions cumulatively, including the transaction being covered by an item from annex 15.

Adjustments

Not every adjustment is recorded in the month the correcting invoice was issued. The period depends on the reason, the type of transaction, and the settlement side.

An adjustment may relate to:

• only the records,
• the records and the declaration,
• the current period,
• the original period.

Before changing the file, determine the basis for the adjustment and keep the documentation.

UPO

After submitting, download the Official Confirmation of Receipt (UPO). A status in your accounting software does not replace the UPO.

A rejected file must be corrected and resubmitted. If you are late, interest and fiscal-penal liability may arise, but you should not rely on a single fixed interest rate or an automatic range of penalties.

The VAT whitelist

Paying to an account not on the list for a transaction above 15,000 zł may have consequences in PIT/CIT and in joint and several VAT liability. It does not automatically mean losing the right to deduct VAT from the invoice.

In some cases, the risk can be reduced with a ZAW-NR notification or the mandatory split payment mechanism, if the conditions are met.

Most common mistakes

1. Submitting JPK_V7K only after the quarter.
2. Assuming a 2 million zł limit instead of the limit expressed in euros.
3. Treating VAT-UE as part of the JPK.
4. Automatically deducting all VAT.
5. Recording every adjustment on the issue date.
6. MPP solely because of the invoice amount.
7. Assuming that no sales exempts you from filing.
8. No UPO.
9. Describing the loss of a cost or VAT without distinguishing the VAT whitelist consequences.

More details

We describe the exact process of closing the records in the guide How to fill out JPK_V7 in a JDG.

Sources

• Podatki.gov.pl — JPK_VAT with the declaration
• Podatki.gov.pl — the list of VAT taxpayers

Do you need VAT support?

Oxyok keeps the records, submits JPK_V7, and checks deductions. Bookkeeping costs from 49 zł + VAT per month.

Write to Paweł or see Oxyok bookkeeping.

This material is general in nature. The scope of the records depends on the transactions and the current JPK structure.