Poland: JPK_V7M monthly VAT return and payment due by the 25th
Every month, due by the 25th. · Small taxpayers (mali podatnicy) may elect quarterly settlement (JPK_V7K): only the records section is due for months 1-2 of the quarter, with the declaration section added to month 3's records, all still due by the 25th.
Follow just this deadline
We email you if this date moves, is postponed, or its status changes — nothing else. Free, and independent of your company profile.
One rule, one address. Unsubscribe with one click from any email.
What changes
VAT-registered businesses in Poland must submit the JPK_V7M structured VAT records-and-declaration file and pay any VAT due by the 25th of the month following the settlement period. Small taxpayers may instead settle quarterly as JPK_V7K, though the records portion is still sent every month.
Who is affected
VAT-registered companies in Poland on the standard monthly settlement; small taxpayers (mali podatnicy, turnover up to EUR 2 million including VAT) may opt into quarterly JPK_V7K filing instead.
Sizes: micro, small, medium, large · Sectors: All sectors
What to do
File JPK_V7M via the e-Deklaracje/JPK system and pay any VAT due into the microrachunek podatkowy by the 25th of the following month. If eligible and opted into quarterly settlement, submit JPK_V7K: records only for months 1-2 of the quarter (still by the 25th of each of those months), and records plus the declaration for month 3, by the 25th after quarter-end.
Next occurrences
Penalty
Late-payment interest under Article 53 of the Tax Ordinance (Ordynacja podatkowa) on VAT paid after the deadline, plus possible fines under the Fiscal Penal Code for late or missing JPK_V7 filings.
Sources
- podatki.gov.pl - JPK_VAT z deklaracją (monthly JPK_V7M 25th-of-month deadline; JPK_V7K quarterly rules) (www.podatki.gov.pl)
Last verified 8 September 2026. Informational only, not legal advice.