Poland: JPK_V7M monthly VAT return and payment due by the 25th
Varje månad, senast den 25. · 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.
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Vad som ändras
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.
Vem som berörs
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.
Storlekar: mikroföretag, litet företag, medelstort företag, stort företag · Branscher: Alla branscher
Vad du ska göra
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.
Kommande tillfällen
Sanktion
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.
Källor
- podatki.gov.pl - JPK_VAT z deklaracją (monthly JPK_V7M 25th-of-month deadline; JPK_V7K quarterly rules) (www.podatki.gov.pl)
Senast verifierad 8 september 2026. Endast information, inte juridisk rådgivning.