Poland SAF-T: JPK_VAT, JPK_CIT and Other JPK Files
The Uniform Control File, JPK, is a set of data generated from a business entity’s IT systems by direct data export. It contains information about business operations for a given period. Poland JPK has a specific layout and XML schema and is submitted electronically.
Poland’s JPK framework includes recurring VAT reporting through JPK_VAT with declaration, income tax-related JPK structures such as JPK_KR_PD and JPK_ST_KR, and other JPK files submitted on request during tax audits, checks, customs and tax controls, or tax proceedings.
JPK_VAT with Declaration
JPK_VAT with declaration applies to active VAT taxpayers for VAT settlement periods from 1 October 2020. It combines the VAT return and VAT records into one electronic XML file.
Taxpayers in Poland no longer submit a separate JPK_VAT file and a separate VAT declaration, such as VAT-7 or VAT-7K, for standard VAT settlements covered by JPK_VAT with declaration. Instead, they submit one file containing both VAT declaration data and transactional VAT records.
Two JPK_VAT variants apply:
- JPK_V7M – for taxpayers who settle VAT monthly;
- JPK_V7K – for taxpayers who settle VAT quarterly.
Current JPK_VAT Structures
For settlement periods from January 2022 to January 2026, taxpayers used JPK_V7M(2) and JPK_V7K(2). For settlement periods from February 2026, taxpayers use JPK_V7M(3) and JPK_V7K(3).
The JPK_V7M(3) and JPK_V7K(3) structures align VAT reporting with Poland’s broader digital tax framework, including KSeF-related data requirements and updated VAT record fields.
Changes in JPK_VAT
The current JPK_VAT structure should be described through the applicable JPK_V7M(3) and JPK_V7K(3) schemas from February 2026. These structures introduce updated VAT reporting fields and validation logic, including requirements connected with KSeF invoice numbers and document-type markings where applicable.
Older references to the 2022 JPK_V7M(2) and JPK_V7K(2) changes should be treated as historical and should not be presented as the current update.
Submission Deadlines
JPK_VAT is submitted for monthly periods by the 25th day of the month following the reporting period. If the 25th day falls on a Saturday or public holiday, the deadline moves to the next business day.
Monthly settlement – JPK_V7M
- JPK_VAT for January is submitted by February 25.
- JPK_VAT for February is submitted by March 25.
- JPK_VAT for March is submitted by April 25.
Quarterly settlement – JPK_V7K
- For the first month of the quarter, the taxpayer submits the records part only.
- For the second month of the quarter, the taxpayer submits the records part only.
- For the third month of the quarter, the taxpayer submits both the records part and the declaration part for the quarter.
Mandatory Elements
JPK_V7M applies to taxpayers required to submit both the records and declaration parts monthly. Taxpayers complete the relevant XML elements, including header, taxpayer identification, declaration data, sales records, sales control, purchase records, and purchase control.
JPK_V7K applies to taxpayers who submit the records part monthly and the declaration part quarterly. For the first two months of the quarter, the file includes the records part. For the third month of the quarter, the file includes both the records and declaration parts.
Corrections
In submitted corrections, only the relevant part of the file is completed, depending on whether the correction concerns:
- the declaration part;
- the records part;
- both the declaration and records parts.
Corrections should follow the logical structure and validation rules applicable to the relevant JPK_VAT version and reporting period.
Historical JPK_VAT
The old JPK_VAT structure applies only to historical periods up to 30 September 2020 and to corrections for those periods. Current VAT reporting is handled through JPK_VAT with declaration using the applicable JPK_V7M or JPK_V7K structure.
JPK_CIT: JPK_KR_PD and JPK_ST_KR
Poland has introduced income tax-related JPK reporting structures, commonly referred to as JPK_CIT. These include JPK_KR_PD for accounting books and JPK_ST_KR for fixed assets and intangible assets records.
JPK_CIT applies in phases, starting with the largest taxpayers and tax capital groups. For the first reporting wave, the submission deadline is the end of the seventh month after the end of the tax year, under the applicable transitional rules.
JPK_KR_PD and JPK_ST_KR should be treated separately from JPK_VAT. JPK_VAT supports VAT return and VAT record reporting, while JPK_CIT structures support income tax and accounting data reporting.
Other JPK Files Submitted on Request
Other JPK files may be submitted on request by the tax authority, including:
- JPK_KR – accounting books;
- JPK_WB – bank statements;
- JPK_MAG – warehouse records;
- JPK_FA – VAT invoices;
- JPK_PKPIR – revenue and expense tax books;
- JPK_EWP – revenue registry.
From July 1, 2018, taxpayers who keep tax books and generate accounting documents in electronic form provide JPK structures at the request of tax authorities.
The tax authority may request JPK files as part of:
- tax control;
- checking activities;
- customs and tax control;
- tax proceedings.
The tax authority may request JPK files from the taxpayer or from a contractor if the contractor maintains tax books in electronic form.
Time Required to Provide JPK on Request
If the tax authority requests one or more JPK structures, the taxpayer has at least three days to provide the files. The exact deadline is specified in the request.
In justified cases, such as large data volumes or the absence of the responsible person, the taxpayer may ask the tax authority to extend the deadline.
How can SNI help you?
The SNI SAF-T Poland solution is designed to support businesses in meeting Poland’s JPK reporting requirements. The solution provides customizable tables that capture the necessary accounting, VAT, and transaction data required by the Polish tax authority. These tables can be easily mapped and configured according to your ERP system and business processes, ensuring seamless integration with Polish reporting standards. By leveraging this configuration, the solution enables the generation of JPK files in the required XML format, helping businesses comply with Poland’s structured tax reporting obligations. All generated reports are collected and displayed in a user-friendly cockpit, allowing users to manage, monitor, and track compliance activities efficiently. With the SNI SAF-T Poland solution, your business can confidently meet Poland’s SAF-T and JPK reporting requirements.