What is JPK?

JPK (Jednolity Plik Kontrolny, English: Standard Audit File for Tax, SAF-T) is a standardized electronic format for transmitting tax and accounting data to Polish tax authorities. It was introduced in Poland to streamline tax audits, reduce tax fraud (particularly in VAT), and automate verification processes.

The JPK system is based on the OECD SAF-T standard and was implemented in Poland gradually: from 1 July 2016 for large enterprises, and from 1 January 2018 for all VAT taxpayers. The legal basis is found in the Tax Ordinance (Article 193a) and the VAT Act.

Types of JPK Files

JPK_V7M and JPK_V7K -- Mandatory Monthly/Quarterly Filing

The most important and only mandatorily transmitted JPK file combines the VAT declaration with purchase and sales records. Since 1 October 2020, it has replaced the former JPK_VAT file and the separate VAT-7/VAT-7K declaration.

  • JPK_V7M -- filed by taxpayers settling VAT monthly. It contains both the declaration and records section for the given month.
  • JPK_V7K -- filed by taxpayers settling VAT quarterly. The records section is submitted monthly, while the full structure including the declaration section is submitted quarterly.

These files contain detailed information about each transaction: counterparty data, invoice numbers, net amounts and VAT amounts, special procedure codes (e.g., MPP -- split payment mechanism, TP -- related-party transactions), and GTU codes (goods and services groups).

Other JPK Structures -- On Demand

The following JPK files are not submitted routinely but on request from the tax office during audits, verification activities, or tax proceedings:

| Structure | Name | Content | |---|---|---| | JPK_KR | Accounting books | General ledger and subsidiary records | | JPK_WB | Bank statements | Bank account transactions | | JPK_MAG | Warehouse | Warehouse documents (receipts, releases) | | JPK_FA | VAT invoices | Detailed data from issued invoices | | JPK_PKPIR | Revenue and Expense Ledger | KPiR (tax book) records | | JPK_EWP | Revenue records | For lump-sum taxpayers |

The tax authority may request these files with a deadline of no less than 3 days from delivery of the summons.

Who Must File JPK?

Obligation to Submit JPK_V7M/V7K

The obligation to file JPK_V7M or JPK_V7K applies to all active VAT taxpayers, regardless of business size. This includes:

  • sole proprietorships,
  • partnerships and capital companies,
  • foundations and associations conducting VAT-taxable activities,
  • foreign entities registered as VAT taxpayers in Poland.

Taxpayers exempt from VAT (either by entity type or by activity type) do not file JPK_V7M/V7K but may be required to provide other JPK structures on demand.

Obligation to Maintain Electronic Books

Every taxpayer who maintains tax books using computer software must be able to generate JPK files upon request from the tax authority. This applies to both PIT and CIT taxpayers.

JPK Filing Deadlines

| File type | Deadline | Notes | |---|---|---| | JPK_V7M | by the 25th of the month for the previous month | Monthly VAT taxpayers | | JPK_V7K (records only) | by the 25th of the month for the previous month | Quarterly VAT taxpayers | | JPK_V7K (declaration + records) | by the 25th of the month after the quarter ends | Full quarterly structure | | Other JPK | deadline specified in the summons | Minimum 3 days from summons |

If the deadline falls on a Saturday or public holiday, it shifts to the next business day.

How to Send JPK

Electronic Systems

JPK_V7M/V7K files can be sent using:

  1. e-Deklaracje -- the official Ministry of Finance system for sending interactive forms and JPK files directly through a web browser.
  2. Accounting software -- most professional bookkeeping programs (e.g., Optima, Symfonia, wFirma, Fakturownia) allow generating and sending JPK files directly from the application.
  3. e-mikrofirma application -- a free Ministry of Finance tool for micro-entrepreneurs that enables invoice issuance and JPK generation.

Authorization

To sign and send a JPK file, you need one of the following means of authorization:

  • Trusted profile (ePUAP),
  • Qualified electronic signature,
  • Authorization data -- revenue amount from the previous year's tax return (natural persons only),
  • e-Dowod -- an ID card with an electronic layer.

Codes and Labels in JPK_V7

GTU Codes (Goods and Services Groups)

The JPK system requires marking transactions with GTU codes from GTU_01 to GTU_13, identifying specific groups of goods and services particularly susceptible to abuse:

  • GTU_01: alcoholic beverages
  • GTU_02: fuels
  • GTU_03: heating oils
  • GTU_06: electronic devices
  • GTU_10: buildings, structures, land
  • GTU_12: intangible services (advisory, accounting, legal, management)
  • GTU_13: transport services

Procedure Labels

The JPK records also include labels for special procedures:

  • MPP -- split payment mechanism,
  • TP -- related-party transactions,
  • MR_T -- tourism services (margin scheme),
  • MR_UZ -- supply of second-hand goods (margin scheme),
  • WEW -- internal document,
  • FP -- invoice issued against a receipt.

Correcting JPK Files

If errors are found in a filed JPK_V7, the taxpayer is obligated to submit a correction. The correction may concern:

  • The records section -- e.g., incorrect counterparty NIP number, wrong GTU codes.
  • The declaration section -- e.g., incorrect output or input tax amount.
  • Both sections simultaneously.

Tax authorities may summon the taxpayer to file a correction within 14 days of receiving the summons. When a correction is filed on the taxpayer's own initiative, it is advisable to include an explanatory letter stating the reason for the correction.

Penalties for Non-Compliance

The consequences of failing to submit a JPK file or submitting one with significant errors can be severe:

  • Administrative penalty -- up to 3,300 PLN for failure to comply with a summons, including failure to provide JPK on demand.
  • Fine -- for a fiscal misdemeanor (failure to file a declaration), the fine may range from 1/10 to 20 times the minimum wage.
  • 500 PLN per error -- if errors are found in the VAT records, the head of the tax office may impose a penalty of 500 PLN for each identified irregularity if the taxpayer fails to file a correction within the designated timeframe.

JPK and Tax Audits

The JPK system has fundamentally changed how tax audits are conducted. Tax authorities use advanced algorithms for automatic analysis of JPK files, enabling:

  • detection of discrepancies between seller and buyer data (cross-checking),
  • identification of suspicious transaction patterns,
  • risk-based selection of entities for audit,
  • verification of the correctness of VAT deductions.

Information from JPK files is linked with data from PIT and CIT returns, creating a comprehensive picture of the taxpayer's activities. Depreciation charges and ZUS contributions may also be subject to cross-verification.

Summary

The Standard Audit File (JPK) is the foundation of the modern tax control system in Poland. Mandatory submission of JPK_V7M/V7K is a key element of VAT compliance for every entrepreneur. Correct generation and timely submission of JPK files requires diligent record-keeping and familiarity with numerous codes and labels. It is worth investing in reliable accounting software and regularly verifying data accuracy to avoid penalties and problems during tax audits.