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Poland Updates JPK/SAF-T Services Interface Specification to Version 5.5.0 and 5.5.1

On June 16, 2026, Poland's Ministry of Finance (Ministerstwo Finansow), via the National Revenue Administration's Tax Portal (podatki.gov.pl), published version 5.5.0 of the Specyfikacja Interfejsow uslug JPK — the technical interface specification governing how JPK (Jednolity Plik Kontrolny, Poland's SAF-T) files are submitted to the tax authority. A further revision, version 5.5.1, followed on July 1, 2026.

Background

Poland's JPK/SAF-T regime has expanded steadily since its introduction, now spanning multiple file structures including JPK_VAT, JPK_GV, JPK_KR_PD, JPK_ST_KR, JPK_FA, JPK_MAG, JPK_WB,_JPK_PKPIR, JPK_EWP. All of these structures share a common technical transport layer, the JPK services interface, through which taxpayers and their software (including SAP and other ERP systems) submit files and receive validation responses from the tax administration.

The Ministry of Finance updates this interface specification periodically as it refines validation logic, security requirements, and authentication options. The previous version, 5.4.0, was superseded first by version 5.2.0 in January 2026, then by version 5.3.0 in March 2026, in the numbering the Ministry uses for its release notes, and most recently by 5.5.0 and 5.5.1 in June and July 2026, respectively — two revisions within a three-week span.

The Legislative Change

Version 5.5.0, effective June 16, 2026, introduced two changes: an update to the error codes returned in HTTP 400 (Bad Request) responses, and new documentation describing the required TLS security configuration for connecting to the JPK submission service.

Version 5.5.1 (5.5.1.v1), effective July 1, 2026, refined the same response-handling logic further — removing error code 99 from the set of codes returned in HTTP 400 responses — and added a new capability allowing submissions to be signed using revenue-amount-based authorization data for selected schemes, alongside the existing signature and trusted-profile authentication methods.

Scope

The specification applies to every taxpayer and software provider submitting JPK/SAF-T files through the Ministry's web service interface, regardless of which specific JPK structure is being filed. This includes monthly JPK_VAT filers, businesses onboarding to the JPK_PD income-tax structures_(JPK_KR_PD and JPK_ST_KR),,and any SAP or third-party middleware that automates JPK submissions and processes the service's validation responses.

Timeline

  • June 16, 2026 — JPK services interface specification version 5.5.0 takes effect.
  • July 1, 2026 — Version 5.5.1 (5.5.1.v1) takes effect, superseding 5.5.0.
  • Ongoing — The Ministry of Finance has revised this interface specification several times in 2026 alone (including version 5.2.0 in January), and further releases should be expected as JPK_PD onboarding and the parallel KSeF e-invoicing rollout continue through the year.

Businesses Affected

  • All VAT and income-tax payers in Poland who submit JPK/SAF-T files, including monthly JPK_VAT filers and businesses now filing under the JPK_PD structures.
  • SAP and ERP teams, and third-party tax technology providers, that maintain automated JPK submission and error-handling logic.
  • Businesses and software providers evaluating or already using authorization methods for JPK submissions, who may benefit from the new revenue-amount-based signing option introduced in version 5.5.1.

Required Actions

  • Update SAP/ERP JPK submission modules and any middleware to align with version 5.5.1, which supersedes 5.5.0, including the revised HTTP 400 error-code handling and the removal of error code 99.
  • Confirm that submission infrastructure meets the TLS security configuration documented in version 5.5.0.
  • Evaluate whether the new revenue-amount-based signing option for selected schemes offers a simpler authentication path than existing qualified-signature or trusted-profile methods, and configure it wherebeneficial.
  • Test updated submission flows in a non-production environment before the next JPK filing deadline, and monitor podatki.gov.pl for further interim releases given the pace of recent updates.

Practical Implications

Automated JPK submission processes that hard-code specific error-code handling or retry logic risk misinterpreting rejected submissions if not updated for the version 5.5.1 changes, particularly the removal of error code 99. TLS configuration drift is a common cause of submission failures after Ministry-side security updates, so confirming alignment with the documented configuration reduces the risk of rejected filings.

The frequency of interface revisions in 2026 — three distinct versions in six months — underscores the value of a change-monitoring process and regression-tested SAP add-ons for JPK submissions, rather than a one-time integration that is not revisited as the specification evolves.

Expected Next Steps

The Ministry of Finance is likely to continue iterating the JPK services interface specification as the JPK_PD income-tax structures complete their phased rollout and as Poland's KSeF mandatory e-invoicing system continues to expand in 2026. Businesses should treat the interface specification as a living document requiring ongoing monitoring rather than a fixed integration target.

How Can KGT Support You?

KGT keeps SAP-integrated JPK/SAF-T submission add-ons aligned with the Polish Ministry of Finance's interface specification as it evolves, including error-code handling, TLS configuration, and authentication methods such as the new revenue-amount-based signing option. Our SAP Document and Reporting Compliance (DRC) services help coordinate JPK submission changes with Poland's parallel KSeF e-invoicing rollout, so your reporting infrastructure stays valid through each incremental release.

Official Sources

This update is provided for general informational purposes only and does not constitute tax advice. It does not take into account the specific facts and circumstances of any taxpayer.

Country update for Poland
16 June 2026
Poland
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