VAT returns in Poland 2026
If you have an active Polish VAT number, correct VAT declarations abroad mean, first of all, timely JPK_V7M(3) or JPK_V7K(3), reconciled with invoices, KSeF and flow of goods.
Find out who submits the file, which fields and flags to check, when to submit a zero-value JPK, VAT-UE, and INTRASTAT, and how to correct errors. If you don't have a Polish VAT number yet, start by registering for VAT in Poland.
VAT settlement in Poland
VAT declarations in Poland – obligations and deadlines
JPK_V7 combines sales and purchase records with the declaration section. However, it does not replace VAT-EU, INTRASTAT, OSS, or IOSS.
| Duty | Frequency | Basic term | What does it include? |
|---|---|---|---|
| JPK_V7M(3) | Monthly | By the 25th of the following month | Records and declaration for the month |
| JPK_V7K(3) | Monthly records, quarterly declaration | By the 25th of the following month | Monthly registration and quarterly settlement |
| VAT-EU(5) | Monthly when a reportable transaction occurs | By the 25th of the following month | WDT, WNT and certain B2B services |
| INTRASTAT | Monthly after the obligation arises | By the 10th of the following month | Physical flow of goods to and from the EU |
| OSS / IOSS | Quarterly / monthly | By the end of the month after the period | Transactions covered by special procedures |
Who submits JPK_VAT with the declaration?
The regular JPK_V7 is submitted by every taxpayer registered as an active VAT payer, including foreign companies without a registered office, branch or employees in Poland.
Active VAT payer
Files JPK_V7 from the registration period until effective deregistration – even with a small number of invoices or no sales.
Quarterly taxpayer
It sends the records for each month. The declaration portion for the entire quarter is attached to the file for the third month of the quarter.
Taxpayer exempt
Generally, it does not submit a regular JPK_V7, but depending on the transaction, it may be subject to VAT-8, VAT-9M or VAT-UE obligations.
If you're just determining whether you need an active number, see the guide to registering before your first JPK_V7. This article focuses on settlements after taxpayer status is determined.
JPK_V7 deadlines: monthly and quarterly settlement
You submit the file electronically by the 25th of the month for the previous month. If this day falls on a Saturday or a public holiday, the deadline extends to the first following business day.
Monthly settlement
One file contains the accounting and declaration sections for the month. For example, the settlement for February 2026 was due by March 25, 2026.
Quarterly settlement
For the first two months, you submit only the records. For the third month, you submit the records for that month and the declaration section for the entire quarter.
First month of the quarter
Report sales and purchases only for this month. Don't wait until the end of the quarter to report them.
Second month of the quarter
Resubmit the monthly registration part within the statutory deadline.
Third month of the quarter
Attach the records for the third month and a declaration covering the entire quarter. Pay the quarterly VAT by the same deadline.
JPK_V7M(3) and JPK_V7K(3) from February 2026
Versions (3) apply from the settlement for February 2026. For January 2026 and when correcting an earlier period, use the structure appropriate for that period.
Record keeping part
Contains sales and purchase lines: document, dates, contractor, tax base, VAT, GTU, procedures and KSeF data.
Declaration part
Calculates the VAT due and payable, the amount to be paid, the surplus to be carried forward or the tax refund.
Invoice in KSeF
Indicate the number if the invoice has it on the day of submitting JPK_VAT.
KSeF failure
The tag refers to a specific emergency invoice without a KSeF number on the date of shipment.
Invoice outside KSeF
Electronic or paper invoice issued without the use of KSeF, when the regulations allow it.
Another proof
A document without a KSeF number that cannot be marked as OFF or BFK.
How to fill in the most important fields and markings of JPK_V7?
First, identify the transaction and document. Only then assign amounts, procedure codes, and KSeF data. The accounting account name alone is not sufficient.
| Field or designation | How to use them | Pre-shipment inspection |
|---|---|---|
| K_10–K_36 | The correct tax base and VAT due for sales and settlements on the buyer's side | Rate, obligation moment and transaction type |
| K_40–K_47 | Purchase values and tax charged in the appropriate categories | The right and moment of deduction, source document |
| GTU_01–GTU_13 | Selected groups of goods and services on the sales side | Actual item of sale; one invoice may have several GTUs |
| TP | Certain related party transactions | Existence of links that require marking |
| IMP | Input tax on import of goods, also settled in accordance with Article 33a | Customs document, period and method of settlement |
| WEW / RO / FP | Internal proof, collective document from the cash register or invoice for the receipt | Document type and rules for its recognition |
| NrKSeF / OFF / BFK / DI | Invoice number in KSeF or the appropriate document tag | Document status exactly as of the day the file was submitted |
| P_38 / P_51 | Key values of the declaration part; for a truly zero file, enter "0" | Consistency with records and amount payable |
| Objective of the Submission | "1" for the original file, "2" for each correction | Do not number subsequent corrections with values 3, 4, etc. |
How to report typical transactions?
The same traffic may appear in multiple reports. The map below illustrates the relationships but does not replace analysis of dates, documents, and bid terms.
Local sales in Poland
Report it in JPK_V7 using the appropriate basis, rate, and date. It doesn't get reported in VAT-EU or INTRASTAT just because the seller is based abroad.
WDT from Poland
Report in JPK_V7 and VAT-EU. Once the threshold is exceeded, physical exports may also require INTRASTAT. Reconcile VIES and transport documents.
WNT to Poland
Report the tax due and, where applicable, the tax charged in JPK_V7 and the transaction in VAT-EU. Physical imports can be included in INTRASTAT.
Moving your own inventory
Also report if there is no invoice for the customer. Compare the records with warehouse and shipping documents.
Import of goods
The treatment depends on the clearance. Under Article 33a, VAT is accounted for in the declaration for the relevant period, and an IMP may be required on the purchase side.
Import of services
If you settle VAT as the buyer, report the transaction in JPK_V7. The import of services alone is not an acquisition reported by the buyer in the VAT-EU.
Zero JPK_V7 - when should it be sent?
An active taxpayer also files JPK_V7 for periods without transactions affecting their records and declarations. However, a lack of sales does not always mean a zero-value file.
The file is actually null
- P_38 and P_51 have value "0";
- the number of sales and purchase lines is 0;
- output and input tax are 0.00;
- there is no amount to be transferred or refunded.
The file is not zero despite no sales
- there are purchase invoices or deductions;
- an intra-Community acquisition of goods, import of services or Article 33a occurred;
- you are correcting a previous deduction;
- you transfer the surplus or apply for a refund.
How to submit JPK_V7 and download UPO?
Don't end the process with sending the XML. Successful submission is confirmed only by the correct status and Official Confirmation of Receipt.
- Close the registers.Reconcile sales, purchases, warehouse, KSeF and customs documents.
- Select the structureGenerate JPK_V7M or JPK_V7K in the version appropriate for the period.
- Validate XMLCheck technical compliance with the file schema and rules.
- Sign the fileUse an acceptable signature of a person authorized to send.
- Send JPKSubmit the file electronically before the deadline.
- Check StatusThe reference number is for tracking purposes but does not confirm submission.
- Download UPOSave UPO after processing is complete with correct status.
- Archive the complete setPreserve XML, UPO, visualization, registers and audit report.
Invoices, KSeF and source documents
JPK_V7 transmits accounting data, not invoice scans. However, each entry should lead to a document and evidence justifying the settlement method.
KSeF invoice and data
Link the document number to the KSeF number or the appropriate OFF, BFK, or DI tag. Monitor the status as of the shipment date.
Transport and warehouse
The movement of your own inventory, IDT and INT should be agreed with the WZ, CMR, warehouse receipts and the date of movement.
Check-in and payment
Connect the import with the customs document, MRN, and settlement method. Compare the obligation with the prepared transfer.
Also archive contracts, orders, marketplace reports, 0% rate documentation, corrections, and correspondence explaining differences. This allows you to move from a JPK item to a business event without having to recreate the process years later.
VAT-EU and INTRASTAT in Poland in 2026
VAT-EU reports specific EU transactions, while INTRASTAT reports the physical flow of goods. These are separate obligations, so the data may differ, but the differences must be explained.
EU Summary Information
Submit electronically by the 25th of the following month if an IDT, INT, specific B2B service, or other reportable event occurred. The correction is submitted on the VAT-UEK(5) form. You do not submit a zero VAT-UEK form.
INTRASTAT declaration
Once the obligation arises, report arrivals and departures separately through PUESC. INTRASTAT applies to goods, not services. After a month without any traffic, a zero declaration may be required.
| Direction | Basic threshold | Detailed threshold |
|---|---|---|
| Import to Poland | 6,000,000 PLN | 105,000,000 PLN |
| Export from Poland | 2,800,000 PLN | 148,000,000 PLN |
How to correct JPK_V7?
If an error is detected, correct the file without undue delay. The correction may affect the records, the declaration section, or both, depending on the impact of the error.
Records only
Example: incorrect NIP, date, GTU, document type or KSeF number which does not change the tax calculation.
Just a declaration
Correct the declaration part when the irregularity concerns only settlement items, without changing the records.
Records and declaration
When an omitted or incorrect transaction changes both the register and the VAT due, charged, refunded or payable amount.
Objective of the Submission
Mark the original file with a value of 1 and each revision with a value of 2, regardless of the number of previous revisions.
Check out related reports
The JPK correction does not automatically correct the invoice, VAT-UE, INTRASTAT, OSS, IOSS or settlement in another country.
VAT payment to the tax micro account
Monthly VAT is generally payable by the 25th of the following month, and quarterly VAT by the 25th of the month following the quarter. Simply submitting a JPK file does not trigger payment.
Proper ID
For companies and VAT payers, generate a micro-account based on the Polish NIP.
Currency and transfer details
Check the form, period, amount and whether the foreign bank does not change the account number.
Settlement deadline
Plan your transfer so that the funds are settled on time, even when paying from abroad.
Interest, calls and possible consequences
If tax is underpaid or paid late, arrears and interest may accrue. Separately assess accounting, tax, and fiscal penalty risks.
Arrears and interest
Pay the tax and interest from the day after the due date to the payment date. The rate may change during the arrears period.
Error hindering verification
After receiving a request from the office, the taxpayer has 14 days to correct or clarify the error. Failure to respond appropriately may result in a fine of PLN 500 for each error identified.
Missing or late JPK
This may result in further tax and fiscal penalties. Failure to sell or planned deregistration do not justify omitting the file.
Check before submitting the VAT return
VAT closure should connect accounting with operations. It should proceed through sales data, purchases, goods, reports, and payments.
- SalesClose invoices, KSeF, marketplace and period adjustments.
- PurchasesCheck the completeness of documents and the moment of deduction.
- WarehouseCoordinate receipts, issues and own movements.
- EU TransactionsRecognize ICT, INT and services reported in VAT-EU.
- ImportCombine JPK with MRN, customs documents and Article 33a.
- Verify GTU designations , procedures, documents and KSeF data
- ReportsCompare JPK with VAT-UE, INTRASTAT, OSS and IOSS.
- Shipping and paymentValidate XML, download UPO and pay VAT.
The most common errors in VAT declarations in Poland
Wrong version of JPK
The file version was selected based on the correction date, not the period to which the settlement applies.
No null file
The company concluded that the lack of sales eliminated the obligation of the active taxpayer.
Incorrect KSeF
The KSeF number or tag was determined based on the status after shipment, not on the date of JPK submission.
Inconsistent EU reports
WDT or WNT appears in JPK but not in VAT-UE or does not match the warehouse.
Reference number instead of UPO
The file was deemed submitted even though it did not receive the correct status and UPO.
Only one report was corrected
The JPK correction was not transferred to VAT-UE, INTRASTAT, OSS, invoice or payment.
VAT returns in Poland 2026 - the most important conclusions
Determine the correct file
From February 2026, use JPK_V7M(3) or JPK_V7K(3). Correct the older period in its proper structure.
Keep an eye on day 25
JPK_V7 and VAT-UE are generally submitted by the 25th day of the following month; quarterly records are also submitted monthly.
Reconcile reports
JPK does not replace VAT-EU, INTRASTAT, OSS, or IOSS. Compare all reports with a single dataset.
Keep UPO
After shipment, download the UPO, pay VAT to the appropriate account and keep a full audit trail.
VAT returns in Poland - questions and answers
An active taxpayer submits JPK_VAT with the declaration: JPK_V7M for monthly settlement or JPK_V7K for quarterly settlement.
From the settlement for February 2026. For January 2026 and for corrections to earlier periods, you use the structure appropriate for the given period.
Generally, by the 25th of the following month. If the deadline falls on a Saturday or public holiday, it is extended to the first following business day.
Yes. For the first two months, the records are sent, and for the third month, the records and declaration section for the entire quarter are sent.
Yes, if the active taxpayer had no transactions or amounts affecting the records and declaration. The absence of sales is not sufficient if there are purchases, intra-Community acquisitions, imported services, surpluses, or refunds.
The original file has a value of 1 in the CelZlozenia field, and each correction has a value of 2. You correct the records, the declaration, or both parts - depending on the error.
No. The reference number allows you to check the document's status. Proof of proper receipt is the UPO downloaded after processing is complete.
Electronically, for monthly periods, generally by the 25th day of the following month in which the reported transaction occurred.
No. If there were no transactions subject to summary information in the month, you do not submit the VAT-EU form.
The notification is submitted via PUESC by the 10th day of the month following the reporting period, if an obligation has arisen for a given field of study.
Generally, by the 25th of the following month, or, for quarterly settlements, by the 25th of the month following the quarter. Domestic VAT is paid into a micro-account generated based on your Tax Identification Number (NIP); this micro-account is not used for standard import VAT payments.
No. If the error affected VAT-EU, INTRASTAT, an invoice, OSS or a settlement in another country, you correct each document separately.
No. JPK_V7 accounts for Polish VAT within its scope, while OSS and IOSS are separate special procedures. Local transactions not covered by the procedure may still require JPK_V7.
This text is for informational purposes only and does not replace an individual tax analysis. When filing VAT returns in Poland, it's important to verify the taxpayer's status, settlement period, transaction type, applicable forms, the structure of the Standard Audit File (SAF-T), the tax administration system, and current reporting obligations.
