The Polish Ministry of Finance has released the working versions of the new JPK_V7M(3) and JPK_V7K(3) logical structures (v1-0E), which will replace the current JPK_VAT + declaration format starting 1 February 2026. These updates aim to align the JPK_VAT reporting process with the upcoming mandatory e-invoicing framework under KSeF. The working versions have been published in advance to allow taxpayers and software providers sufficient time to adapt their IT systems before the effective date.
The new version introduces significant technical and structural enhancements, including full compatibility with KSeF data exchange standards, new XML fields related to the System Kaucyjny (deposit refund system), and an updated InitUpload metadata structure. The accompanying JPK Service Interface v5.1.1 defines revised API communication rules, authentication methods, and SSL certificates to improve data security.
These updates mark a major step toward Poland’s transition to a fully digital VAT ecosystem, enabling direct reconciliation between e-invoices and VAT repor
