VAT deadlines in 2026: JPK_V7M and payments
When to file JPK_V7M and pay VAT in 2026. Key deadlines, penalties and practical tips.
VAT is the backbone of tax compliance for every active business in Poland, and monthly obligations demand discipline. In 2026 the rules are stable, but audits by the National Revenue Administration increasingly rely on data from JPK_V7M. Knowing the deadlines well is the best way to avoid interest and unnecessary summons.
Key monthly deadlines
The basic rule is simple: the JPK_V7M file and the VAT payment for a given month are due by the 25th of the following month. If the 25th falls on a Saturday, Sunday or public holiday, the deadline shifts to the next business day.
- JPK_V7M filing — by the 25th of the following month.
- VAT payment — by the 25th of the following month to the tax micro-account.
- Quarterly scheme — JPK_V7K ledger part monthly, return by the 25th after the quarter.
- VAT-R registration — before the first taxable transaction.
- VAT refund — standard 60 days, fast-track 25 days when conditions are met.
What happens if you are late
A late JPK_V7M means both interest and the risk of a fiscal penalty. In practice we recommend filing an active regret (czynny żal) together with the correction before the office reacts — this usually removes criminal liability. Paying tax late always triggers interest from the day after the payment deadline.
How to protect yourself
A good practice is to close each month by the 15th of the following month so there is room to verify invoices and handle counterparty corrections. Also check the VAT white list — a payment above 15,000 PLN to an unregistered account means loss of the cost deduction and joint liability.