The Polish Tax Authorities have published draft versions of the JPK_V7M(3) and JPK_V7K(3) logical structures, allowing IT systems to adapt to the upcoming changes.
The new JPK_VAT with declaration structure is designed to align with the mandatory National e-Invoicing System (KSeF) and will therefore come into effect simultaneously on February 1, 2026. There is no transition phase. In addition, the updated structure includes changes related to the integration of the deposit-refund system into JPK_VAT reporting.
The final versions of the logical structures will be published in the Central Repository of Electronic Document Templates (CRWDE) on the e-PUAP platform, although no official publication date has been announced yet.
Key updates in the new JPK_VAT structure:
- New invoice identification method: a new field called “NrKSeF” (KSeF number) will be added for invoices issued through the National e-Invoicing System.
- Deposit-refund system reporting: a new field will allow reporting of VAT due on unreturned deposits for beverage containers covered by the system.
- Validation errors and rejections: an incorrect structure may cause the JPK file to be rejected, delaying processing and requiring resubmission.
- Penalties: each error in the JPK structure may result in a fine of PLN 500 per issue.
Businesses are advised to review their ERP and reporting systems early and ensure alignment between Tax and IT teams to enable a smooth transition to the new structure.
Understanding JPK_VAT in Poland
JPK_VAT (Jednolity Plik Kontrolny dla potrzeb VAT) - also known as the Standard Audit File for Tax (SAF-T) - is the standardized electronic file format used for VAT reporting in Poland. It enables businesses to electronically submit detailed records of their VAT sales and purchase transactions to the Polish tax authorities.
Purpose and background
JPK_VAT was introduced to modernize tax compliance, enhance transparency, and support the fight against VAT fraud. By consolidating VAT return data and transactional records into a single electronic submission, the system simplifies reporting for taxpayers while improving the efficiency of tax audits.
Key features of JPK_VAT
Mandatory electronic submission: All VAT-registered businesses in Poland must file JPK_VAT electronically by the 25th day of the month following the reporting period.
Unified format: Since 2020, JPK_VAT has replaced several VAT declaration forms (such as VAT-7 and VAT-7K), integrating both the VAT return and transaction-level details in one structure.
Two reporting variants:
- JPK_V7M – for monthly VAT submissions
- JPK_V7K – for quarterly VAT submissions
- Comprehensive data coverage: The file includes VAT return data along with detailed information on sales, purchases, invoices, and other VAT-relevant documents.
- Compliance enforcement: Failure to submit or submitting incorrect JPK_VAT files can result in penalties and fines.
Why it matters
JPK_VAT plays a central role in Poland’s digital tax landscape. It provides the tax administration with timely and structured access to VAT data while helping businesses ensure compliance with evolving reporting obligations.
How Can KGT Support You?
KGT has created an SAP-integrated SAF-T add-on solution for Poland, featuring outbound and inbound functionalities to meet tax reporting requirements. This add-on includes a data extractor and a cockpit for generating periodic e-invoicing files in the legal format and controls before submission. When SAP DRC launched the Polish e-invoicing solution as part of its e-document offerings, KGT emerged as a leading consultancy firm for SAP DRC and tax services. Recognized as an SAP DRC partner for Polish e-invoicing services, KGT is one of SAP's recommended implementation partners for this solution. We provide comprehensive support, including installation, configuration, customization, and training, to help you maximize the long-term value of your SAP DRC investment.
KGT is an SAP partner for PE services and an SAP Build partner, and to become an SAP partner, strict due diligence requirements must be met, including having certified SAP consultants. You can find us at: https://partnerfinder.sap.com/profile/0001925409
