The Standard Audit File (JPK) is a standardised XML file in which the entrepreneur passes data straight from the accounting system to the tax office. In 2026 three groups of files are in use: JPK_V7 sent each month by active VAT payers, JPK_PD covering books and registers for income taxes, introduced in stages from 2026, and JPK on demand, which is only submitted at the tax office's request.
JPK_V7M and JPK_V7K — the VAT register with the return
The JPK_VAT with the return file combines the sales and purchase register and the VAT return into a single document. It is filed by all active VAT payers:
- JPK_V7M — for monthly settlement, for each month;
- JPK_V7K — for quarterly settlement: the register part each month, the return part for the quarter.
The deadline is the 25th day of the month following the settlement period. The file must contain more than just taxable sales. For example, an active VAT payer who privately rents out a flat for residential purposes should show that VAT-exempt sale in his JPK_V7, even though the rental takes place outside the business. An entrepreneur using the turnover-based VAT exemption (up to PLN 240,000 in sales in 2026) does not file JPK_V7.
The file also contains markings: goods and services group codes (GTU), procedure markings (e.g. MPP, TP for related entities) and document type markings. This is where errors most often appear. The register also captures data on invoices from the National e-Invoicing System, which most taxpayers moved to in 2026.
Corrections and penalties in JPK_V7
Under article 109 of the VAT Act:
- after detecting an error, the taxpayer has 14 days to send a correction of the register;
- if the tax office detects an error that prevents verification of a transaction, it calls for a correction — the response time is also 14 days from service of the request;
- failure to correct or explain on time may result in a penalty of PLN 500 for each error indicated. An entrepreneur who is a natural person and bears fiscal penal liability for the same act does not receive this penalty on top.
JPK_PD — books and registers for income taxes
From 2026 entrepreneurs start sending the tax office the whole books kept for PIT and CIT. According to information from the Ministry of Finance, JPK_PD covers five structures:
| Structure | What it contains | Who files it |
|---|---|---|
| JPK_KR_PD | Accounting books | Companies and other taxpayers keeping full accounting |
| JPK_ST_KR | Register of fixed assets (together with intangible assets and legal values) | Those filing JPK_KR_PD |
| JPK_PKPIR | Tax book of revenue and expenditure | Entrepreneurs on the tax scale and the flat tax keeping a KPiR |
| JPK_EWP | Revenue register | Entrepreneurs on ryczałt |
| JPK_ST | Register or list of fixed assets | Those filing JPK_PKPIR or JPK_EWP |
Schedule of the obligation
- For the year starting after 31 December 2024 — CIT taxpayers with revenue above EUR 50 million in the previous year and tax capital groups (first files in 2026).
- For the year starting after 31 December 2025 — the remaining CIT and PIT taxpayers filing JPK_VAT for monthly periods.
- For the year starting after 31 December 2026 — everyone else, including those settling VAT quarterly and those exempt from VAT.
Example: a developer on ryczałt (lump-sum tax on recorded revenue), an active VAT payer with monthly settlement, keeps in 2026 a revenue register and a list of fixed assets in a program that can generate JPK_EWP and JPK_ST. After the end of 2026 he will send them to the tax office. His colleague who settles VAT quarterly will do it for the first time for 2027.
As a rule, the files are sent after the end of the year within the deadline for filing the annual return. The Act of 15 May 2026 extended this deadline for those keeping accounting books: to the end of the seventh month after the tax year in CIT and to 31 July in PIT. The files are sent from the accounting program, in the free Klient JPK WEB application or through interactive forms provided by the ministry.
JPK on demand
On the basis of article 193a of the Tax Ordinance, the tax office may request books and evidence in JPK format during an audit, verification activities or tax proceedings. According to the podatki.gov.pl portal, this includes, among others, JPK_KR, JPK_WB (bank statement), JPK_MAG (warehouse), JPK_FA (invoices), JPK_PKPIR and JPK_EWP. At least 3 days are allowed for submission — the exact deadline is set out in the request. The files are not sent by e-mail or via ePUAP. Structured invoices sent to KSeF are no longer subject to this request, because the office has them in the system.
How to prepare the business for JPK
- Accounting software with JPK export — from 2026–2027 keeping records in a spreadsheet or on paper stops being enough.
- Consistency of data — the amounts in JPK_V7, KSeF, KPiR and the annual return must match; the office compares them automatically.
- Chart of accounts and category dictionaries — in JPK_KR_PD every account is assigned to tax markers; it is worth doing this at the start of the year, not at closing.
- Pre-submission check — verification of GTU codes, procedure markings and counterparties' NIP numbers.
We write more about the tax itself and the obligations of an active VAT payer in the article VAT in Poland, and about issuing invoices — on the page dedicated to VAT invoices.
How Good Balance can help
We prepare and send JPK_V7 files, put books in order for JPK_PD and respond to requests from the tax office concerning errors in the register. We provide support for companies and entrepreneurs keeping full books as part of our full accounting service.