Late JPK Correction 2026 — Consequences and Procedure
Filing an incorrect JPK_V7M happens to every company. Most errors (typos, missing invoice, wrong counterparty) can be fixed by correction without major consequences — provided it's reported in time.
Correction before notice
Correction filed on own initiative before tax office notice avoids fiscal-criminal sanctions. No strict deadline, but the sooner the safer. Missing VAT is paid with default interest (8% annually in 2026) calculated from original due date to payment date.
Correction after notice — voluntary disclosure
If office has summoned — we file correction plus 'voluntary disclosure' (admitting error and fixing it) on form CIT-CŻ or PIT-CŻ. The procedure avoids penalty under KKS art. 16-17 if filed before proceedings begin. Important: voluntary disclosure works only once per same error.
Financial penalties
Correction after notice: additional 30% VAT difference if you understated tax. No correction despite notice: penalties up to PLN 56,000 plus additional 100% difference. Most important: quick correct correction with interest always cheaper than evasion penalties.
Summary
Try to fix every JPK error within the same or next month. Voluntary disclosure with correction effectively protects from sanctions — but only when filed before authorities open proceedings.