This is a page for the tag JPK_VAT
Tax deregulation in Poland: what Deregulation 2.0 may change for businesses
Tax deregulation in Poland under the announced Deregulation 2.0 package may simplify selected tax procedures, but it does not remove the taxpayer’s responsibility for correct settlements. The key proposals include pre-filled VAT returns, e-receipts issued through a free mobile application, a 5-year validity period for individual tax rulings, broader use... Read More →
The National e-Invoicing System (KSeF) in Poland and the new JPK_VAT structure from 1 February 2026
From 1 February 2026, a new version of the Polish VAT reporting structure applies: JPK_V7M(3) for monthly VAT settlements and JPK_V7K(3) for quarterly settlements. The change applies under Polish tax law and affects all active VAT taxpayers in Poland submitting JPK_VAT files for periods starting from February 2026. The key... Read More →
Draft regulation: new invoice markings in JPK_VAT in connection with KSeF
The Ministry of Finance has published a draft regulation adapting the structure of JPK_VAT to the mandatory KSeF. Although the document is still at the consultation stage, it provides for significant changes in the way invoices are reported, including the obligation to display the KSeF number on the purchase side... Read More →
General ruling regarding classification of transactions carried out with the use of fuel cards for VAT purposes
On 15 February 2021 the Polish Minister of Finance issued a general ruling regarding classification of transactions carried out with the use of fuel cards for VAT purposes. It affects the settlement of VAT. The ruling applies only to three-party transactions where the card is provided by an intermediary entity... Read More →
Currently used declarations replaced by one electronic document JPK_VAT
From 1 October 2020 the currently used VAT-7 and VAT-7K declarations will be replaced by one electronic document JPK_VAT which is: JPK_V7M – for taxpayers who have declared monthly VAT settlements, or JPK_V7K – for taxpayers who have declared quarterly VAT settlements. The new JPK_VAT was supposed to come into... Read More →
