Poland VAT Return — JPK_V7M / JPK_V7K Filing

Confirm the taxpayer is an active czynny podatnik VAT (not exempt under Art. 113, not a VAT group, and not using a fiscal representative). Establish the filing period — monthly (JPK_V7M) or quarterly (JPK_V7K) — and collect the NIP number and the relevant calendar period. Flag any out-of-scope situations such as partial exemption (proporcja/prewspółczynnik under Art. 90 / Art. 86 ust. 2a) before proceeding.

Collect all sales invoices (faktury sprzedaży) for the period and classify each supply by VAT rate: 23% standard (K_10/K_11), 8% reduced (K_12/K_13), 5% reduced (K_14/K_15), 0% for exports and intra-EU supplies WDT (K_17/K_18), or exempt. Assign GTU codes (GTU_01–GTU_13) to any applicable goods or services. Flag transactions above PLN 15,000 gross for mandatory split payment (MPP, annotation P_18A). From April 2026 confirm all B2B invoices are submitted through KSeF and obtain the KSeF number for each.

Classify all purchase invoices (faktury zakupu) and bank-statement debits to determine recoverable input VAT. Apply the supplier pattern library: domestic purchases at 23% or reduced rates go to K_40; EU service reverse-charge (import usług UE, Art. 28b) nets go to K_31 with output VAT K_32 and input VAT K_41; non-EU service imports go to K_27/K_28/K_42; intra-EU goods acquisitions WNT go to K_23/K_24. Block restaurant services (Art. 88 ust. 1 pkt 4) and apply the 50% cap for passenger cars unless a mileage log (ewidencja przebiegu pojazdu) and VAT-26 form are on file. Run white-list verification for all suppliers with invoices ≥ PLN 15,000.

Aggregate all classified transactions into the JPK_V7 declaration box summary. Calculate total output VAT (K_34), total input VAT (K_45), and the bottom-line position: excess input (K_46, refund claim) or excess output (K_47, VAT payable). Reconcile the ewidencja (SAF-T records) with the deklaracja (declaration totals) — these must be consistent within the same JPK_V7 file. Apply any carry-forward from prior periods (K_46 from previous JPK) and determine the final amount payable (K_50) or refund requested.

Generate and validate the JPK_V7 XML file, then submit via e-Urząd Skarbowy (https://e-urzadskarbowy.podatki.gov.pl) using a qualified electronic signature, trusted profile (profil zaufany), or authorised third-party filing. Confirm the UPO (Urzędowe Poświadczenie Odbioru — official acceptance receipt) is received. If VAT is payable, ensure payment reaches the taxpayer's tax micro-account (mikrorachunek podatkowy) by the 25th of the month following the period; for quarterly JPK_V7K filers the deklaracja is due quarterly but the ewidencja is submitted monthly.