What is JPK_V7M and who is required to file it
The JPK_V7M structure combines the VAT return and ledger in one file. Learn who must file it and by when.
JPK_V7M is the Polish standard audit file that merges the VAT return with the sales and purchase ledger into a single document. It applies to every active VAT payer on monthly settlement and has replaced the legacy VAT-7 form since 2020.
Who files JPK_V7M
JPK_V7M is submitted by active VAT payers on monthly settlement. Quarterly taxpayers use the JPK_V7K structure — the ledger portion is filed every month, while the declarative portion is submitted once per quarter.
Taxpayers exempt from VAT (subjectively or by subject matter) do not file JPK_V7M. The obligation resumes upon registration as an active VAT payer through the VAT-R form.
Deadline and filing method
- The file is submitted electronically by the 25th of the month following the settlement period.
- If the 25th falls on a Saturday, Sunday or public holiday, the deadline shifts to the next business day.
- Submission requires a qualified signature, trusted profile or authorising data.
- Keep the UPO (official receipt of acceptance) as proof of filing.
Rates and thresholds in Poland are updated annually — consult an accountant before making any decisions.
We will prepare and file JPK_V7M for you — book a consultation.