JPK_VAT in 2026
New Requirements and Filing Deadlines

What is JPK_VAT and Why Is It Mandatory?

JPK_VAT is an electronic file containing all data about sales and purchases (VAT transactions) for a given taxpayer. This file is submitted directly to the National Tax Administration (KAS) in a standardized XML format.

JPK_VAT requirement applies to:

• All VAT taxpayers — regardless of business size
• VAT-exempt taxpayers — if they conduct VATable sales
• Public sector units — with specific exceptions
• Self-employed individuals — if they have VAT income

This obligation stems from EU VAT Directive and tax law. JPK_VAT is a tool to fight the gray economy and tax optimization.

JPK_V7M Structure — What the New Format Contains

JPK_V7M is the latest version of JPK_VAT format. It replaced the previous JPK_V6M version. The file structure contains the following elements:

Element	Description	Example
Header	Taxpayer data, reporting period, preparation date	NIP, period 04/2026, date 2026-04-25
Row 1	Sales summary net and VAT (changed logic)	Domestic sales: 50,000 PLN, VAT: 9,750 PLN
Row 3	Detailed sales register — each invoice separately	Invoice number, date, net amount, VAT rate, GTU
Rows 4 and 4a	Detailed purchases register — each invoice separately	Supplier invoice number, date, net amount, VAT
GTU Codes	Identifiers for special transactions (fuel, metals, etc.)	GTU-01 (fuel), GTU-08 (energy)
Digital Signature	Signed with XADES algorithm in RSA-SHA256 standard	Qualified signature certificate

New JPK_VAT Filing Deadlines in 2026

One of the major changes in 2026 is standardizing JPK_VAT filing deadlines.

Filing deadline: JPK_VAT for a given month must be filed by the 25th of the following month. Exception: if the 25th falls on a weekend or holiday, the deadline shifts to the next business day.

2026 deadline examples:

• January JPK_VAT → by February 25, 2026 (Friday)
• February JPK_VAT → by March 25, 2026 (Wednesday)
• March JPK_VAT → by April 25, 2026 (Saturday) → extended to April 27 (Monday)
• April JPK_VAT → by May 25, 2026 (Monday)

Change from previous years: The deadline moved from the 20th to the 25th of the following month. This change aligns with EU calendar and KSeF harmonization.

GTU Codes in JPK_VAT — When to Use Them

GTU (Simplified Commercial Transactions) codes identify special VAT transactions subject to specific rules or increased supervision.

Complete GTU codes list for 2026:

• GTU-01 — Diesel, gasoline, liquid gas, waste oils sales
• GTU-02 — Precious metals sales (gold, silver, platinum, palladium)
• GTU-03 — Recycled raw materials sales (metals, paper, plastics)
• GTU-04 — Machinery, equipment, or spare parts sales
• GTU-05 — Medicines, medical devices, cosmetics sales
• GTU-06 — Wheat, rye, corn, potato sales
• GTU-07 — Antique artworks, antiques, collections sales
• GTU-08 — Electricity, gas, heat sales
• GTU-09 — Image or personal property rights sales
• GTU-10 — Electronics and telecom equipment sales
• GTU-11 — Goods transport services (domestic and international)
• GTU-12 — Construction and earthwork services
• GTU-13 — Motor vehicle sales

Where are GTU codes entered? In JPK_V7M, GTU codes are entered on row 33 (GTU field) for each sales invoice meeting the code criteria.

Important: Using a GTU code is mandatory if the invoice meets criteria — failure to comply may be treated as a breach and result in penalties.

Integrating JPK_VAT with KSeF System

From April 2026, mandatory e-invoicing via KSeF (National e-Invoicing System) expands. JPK_VAT must be fully consistent with data submitted to KSeF.

What does this mean practically?

• Each invoice submitted to KSeF must appear in JPK_VAT
• VAT amounts must be identical in both systems
• VAT dates must match (issuance date vs. receipt date)
• If you correct an invoice in KSeF, you must also change JPK_VAT

KSeF mandatory schedule in 2026:

• From 04.01.2026 — KSeF mandatory for B2B transactions (business to business)
• From 07.01.2026 — KSeF mandatory for B2C transactions (business to consumer)
• From 10.01.2026 — Full mandate for all taxpayers

Correcting JPK_VAT — What to Do If There's an Error

If you discover an error in already-filed JPK_VAT, you must file a correction. The correction procedure in JPK_V7M has changed from earlier versions.

Two ways to correct JPK_VAT:

1. Margin correction — for reversed transactions

If you want to cancel an invoice (e.g., goods return), file JPK_VAT with a reversal (minus before amount). File this in the next reporting period.

2. JPK_VAT correction — for changes to already-filed invoices

If you changed data on an invoice (e.g., incorrectly entered amount, buyer address), you must file in a special file marked as a correction. The file contains:

• Row 9 — notation that it's a correction (TYPE = 'K')
• Reference numbers of corrected invoices
• Changed amounts and data
• Tax declaration statement

Sometimes you must also file corrected JPK_VAT for the entire period where the error appeared.

Penalties for Late or Incorrect JPK_VAT

Failing to file or late-filing JPK_VAT results in administrative penalties.

Penalty for missing JPK_VAT: 100 PLN per day of delay (maximum 30,000 PLN). A 30-day delay results in 3,000 PLN penalty.

Penalty for JPK_VAT errors: If discrepancies with actual transactions are found, KAS may impose 100–1,000 PLN penalties depending on error scale.

Official interest: Interest may be added to penalties for unpaid VAT (from the date VAT should have been paid).

How to avoid penalties:

• File JPK_VAT on time (by the 25th of the following month)
• Use accounting software that automatically generates JPK_VAT
• Check data consistency with KSeF and documents
• If you discover an error, file correction immediately
• Keep JPK_VAT copy for at least 5 years

Digital Tools for JPK_VAT Preparation

Preparing JPK_VAT requires speed and precision. Several solutions are available on the market:

1. Accounting software with JPK module

• Faktury.pl — automatic JPK_VAT generation, KSeF integration
• Moje Finanse — for small firms, easy interface
• Comarch ERP Optima — advanced system for larger firms
• Sage 100 — full accounting integration
• CDN XL — classic solution for accounting offices

2. Dedicated JPK_VAT platforms

• JPK.gov.pl — KAS portal for online JPK_VAT filing
• Wyod.gov.pl — file verification system before submission
• Ksef.mf.gov.pl — KSeF portal (e-invoicing)

3. Accounting firm services

Many accounting offices prepare JPK_VAT for clients. Cost typically 50–150 PLN per monthly JPK (depending on complexity).

Tip: Choose software with KAS compliance certificate (at least for JPK_V7M).

FAQ: Most Common Issues

Q: Must an unregistered taxpayer file JPK_VAT?

A: No. JPK_VAT is mandatory only for VAT-registered taxpayers. Self-employed without VAT don't need to file JPK_VAT.

Q: Can I file JPK_VAT for 3 months at once?

A: No. JPK_VAT must be filed separately for each month. Filing one file for multiple months will be rejected by KAS.

Q: What if JPK_VAT file is corrupted or won't open?

A: KAS system will automatically reject files with validation errors. You'll get an error message — fix the file in accounting software and resubmit.

Q: Do I need an electronic certificate to sign JPK_VAT?

A: Yes. JPK_VAT must be digitally signed with a qualified certificate. Most accounting programs handle this automatically — you just log into KAS (the system has its own certificate).

Q: Can I use older JPK versions, like JPK_V6M?

A: No. From 2026, only JPK_V7M is accepted. Older versions are no longer accepted by KAS.

Q: What currency should I use in JPK_VAT?

A: Only PLN. If you conduct transactions in foreign currency, convert to PLN using the exchange rate from transaction date (NBP rate).