This article is for owners of a JDG (jednoosobowa działalność gospodarcza, the Polish sole proprietorship) or an sp. z o.o. who are registered for VAT. In short: VAT in Poland is reported in one electronic file, JPK_V7, by the 25th of the following month, and the tax is paid by the same date. Quarterly settlement is only open to small taxpayers and not in the first year after VAT registration.
Rather not deal with this yourself? We keep JDG books: every month by the 15th you get the amounts to pay.
What JPK_V7 is
JPK_V7 is a single file that combines two things: the VAT return with the totals and the VAT register of sales and purchases (ewidencja VAT) with every invoice. There is no separate paper return; everything is sent to the tax office electronically.
If you are exempt from VAT, for example because your annual sales do not exceed 240 000 zł, you do not file JPK_V7. The limit is explained in the article VAT exemption limit of 240 000 zł.
JPK_V7M or JPK_V7K
- JPK_V7M, monthly. The register and the return for each month, due by the 25th of the following month. This is the default.
- JPK_V7K, quarterly. The register is still sent every month, while the return part and the tax are due once a quarter, by the 25th of the month after the quarter.
Only a mały podatnik (small taxpayer) may settle VAT quarterly: sales in the previous year, including VAT, did not exceed the equivalent of 2 000 000 euro. A new VAT payer settles monthly for the first 12 months after registration.
What else goes into the file
- GTU codes for certain groups of goods and services and markers for special procedures, such as related-party transactions (TP) or split payment (MPP).
- From 2026 the file carries the KSeF number of every invoice issued through the system, plus separate markers for invoices and documents outside KSeF. The dates are in the article KSeF in 2026 and 2027.
- If you supply goods or services to businesses in other EU countries, the VAT-UE recapitulative statement is also due by the 25th.
Errors and the 500 zł penalty
The tax office checks JPK files automatically, including against invoices in KSeF. If an error is found in the register, you receive a request (wezwanie) to correct or explain it, with 14 days to reply. If within that time you neither correct nor explain the error, the tax office may impose a penalty of 500 zł for each such error.
So it pays to correct errors straight away: a corrected JPK_V7 can be sent at any time, without waiting for a letter.
How we handle it
- You send the month’s documents by the 5th; we collect incoming invoices from KSeF ourselves.
- We reconcile the register with KSeF and the bank and add the GTU codes and procedure markers.
- We file JPK_V7 and send you the VAT amount to pay with ready transfer details.
- We deal with letters from the tax office about JPK and prepare the reply.
What it costs
Monthly JPK_V7 filing is part of VAT bookkeeping: a VAT-registered JDG from 400 zł a month, an sp. z o.o. from 690 zł, in English if you prefer. The price is set out in the contract; see the price list.
If you are only registering for VAT, start with the page VAT, VAT-UE and OSS registration. Service in English is available; the calculator on this page shows the price for it.
We take your JDG bookkeeping off your hands
ZUS, PIT, VAT, KSeF and letters from the office are on us, explained in plain words. The first month of service is 30% off.
Frequently asked questions
When are JPK_V7 and the VAT payment due?
By the 25th of the month following the reporting month, or with quarterly settlement by the 25th of the month after the quarter.
Can you file JPK_V7 for me every month?
Yes. You send the month’s documents by the 5th, we collect purchase invoices from KSeF, reconcile the register and file JPK_V7 by the 25th, and you get the VAT amount with a ready transfer.
Can I settle VAT quarterly right after registering?
No. For the first 12 months after VAT registration the tax is settled monthly, even if you are a small taxpayer.
Do I file JPK_V7 for a month with no sales?
Yes. An active VAT payer sends the file for a month with no sales or purchases too, with zero amounts.
