What is the Polish JPK_VAT reporting requirement?
Effective: 2016-07-01 · Authority: Ministerstwo Finansow
JPK_VAT (Jednolity Plik Kontrolny - Standard Audit File for Tax) is a mandatory monthly electronic reporting system for Polish VAT-registered businesses. It combines the VAT register and VAT return into a single electronic file submitted to the Ministry of Finance. JPK_VAT replaced paper VAT returns from October 2020.
What data does JPK_VAT contain?
JPK_VAT (structure V7M for monthly filers, V7K for quarterly) includes two parts: the VAT evidence (detailed invoice-level data for all sales and purchases) and the VAT return data (aggregated totals). Each invoice record includes counterparty identification, invoice number, date, net amounts, and VAT by rate.
Frequently Asked Questions
- Is JPK_VAT the same as the standard SAF-T?
- JPK is Poland's implementation of the OECD SAF-T (Standard Audit File for Tax) concept, but using a Polish national schema rather than the OECD standard schema. JPK also covers accounting books (JPK_KR), bank statements (JPK_WB), warehouse records (JPK_MAG), and invoices (JPK_FA) in addition to VAT.
- What are the penalties for late JPK_VAT submission?
- Penalties for late or erroneous JPK_VAT submission range from a reminder (upomnienie) for first-time minor errors to fines up to PLN 500 per day for repeated failures. The National Tax Administration (KAS) can impose additional penalties for deliberate errors or fraud.
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