JPK – Uniform Control File: What it is and how to submit it?
JPK is a standard for accounting data files that you send to the tax authorities. In 2026, every active VAT taxpayer reports them periodically. I will show you what exactly a Uniform Control File means and how to securely send it from your system to the office. You will also see typical errors.
What is JPK – Uniform Control File?
JPK is a standardized XML file with data from your accounting system, which you send to the National Revenue Administration (KAS). The file reflects tax ledgers and accounting records in electronic form, in accordance with the requirements of the Tax Ordinance.
Definition of JPK according to Polish regulations
The legal basis for JPK is Article 193a of the Tax Ordinance. The Act describes JPK as an electronic form of tax ledgers and accounting records, with a specific logical structure, announced by the Minister of Finance.
The Ministry of Finance publishes all JPK structures in the Public Information Bulletin and on the Tax Portal.
Official JPK website on podatki.gov.pl and Tax Ordinance in ISAP are the primary sources I always refer to when analyzing regulations.
What does the JPK file structure look like?
Each type of JPK has its own logical structure, described in an XSD file. The structure specifies which fields must be included in the file, in what format, and in what order.
- JPK contains a header part with entity data, period, and file type.
- Further sections appear with detailed data: invoices, accounting entries, fixed assets.
- At the end, there is a control part with checksums that allow error detection.
Current structures can be found in the JPK Structures on gov.pl tab. Your accounting software should be compliant with them on an ongoing basis.
What types of JPK files are mandatory for companies in 2025 and 2026?
In 2025 and 2026, entrepreneurs deal with three main groups of JPK: JPK_VAT, JPK_PD for income taxes, and JPK on demand. Each group has different deadlines and a different scope of data.
Overview of the most important JPK structures
The table below shows the main types of JPK that a typical company in Poland encounters. This will help you easily see which files apply to your business.
| JPK Type | Scope | Who submits | Mode |
|---|---|---|---|
| JPK_VAT with declaration (JPK_V7M / JPK_V7K) | VAT records + VAT-7 or VAT-7K declaration | All active VAT taxpayers | Mandatory, monthly (invoices) with a declaration part according to settlement mode |
| JPK_PD (e.g., JPK_KR_PD, JPK_ST_KR) | Accounting ledgers and fixed assets for CIT/PIT | From 2025, selected large CIT entities and PGK, with revenue thresholds | Periodically, for the tax year, electronically |
| JPK on demand (JPK_KR, JPK_FA, JPK_MAG, JPK_WB, etc.) | Selected areas of records, e.g., invoices, warehouse, bank statements | Any taxpayer keeping specific records | Only upon request of the tax authority, within a specified period |
| JPK_PKPIR, JPK_EWP, JPK_ST | Revenue and expense ledger, revenue records, fixed assets | PIT taxpayers on KPiR or flat-rate tax | On demand or as part of JPK_PD, depending on status |
The official description of JPK on demand, including the list of structures and tools, can be found in the JPK on demand section on podatki.gov.pl.
Who and when must send JPK_VAT in 2026?
In 2026, JPK_VAT with declaration is sent by all active VAT taxpayers, regardless of company size. The JPK_V7M or JPK_V7K file is submitted monthly, by the 25th day of the month following the end of the settlement period.
Entities covered by the JPK_VAT obligation
The JPK_VAT obligation applies to taxpayers registered as active VAT payers. You send one file that combines sales and purchase records with the declaration part.
- If you settle VAT monthly, you send JPK_V7M for each month.
- If you settle VAT quarterly, you send JPK_V7K, but also monthly, with appropriate completion of the declaration part.
- Taxpayers who only use a subjective VAT exemption typically do not submit JPK_VAT, unless they fall into specific cases defined by law.
Detailed rules are described on the JPK_VAT with declaration page and in the Ministry of Finance’s information brochure.
Deadlines and consequences of JPK_VAT delays
The standard deadline for submitting JPK_VAT is the 25th day of the month following the period. Failure to meet the deadline may result in fiscal penal liability and requests for explanations.
The office may impose a disciplinary fine for not submitting the file or summon the management board to appear in person. Therefore, in practice, it is worth having a procedure in the company to control submission dates.
How to prepare the JPK file in the accounting system?
You generate the JPK file directly from your accounting software or from the free application of the Ministry of Finance. The key is that the program uses the current version of the structure and correctly maps your accounting data.
Step 1: Current schema and correct program settings
Start by ensuring that your accounting system supports the latest JPK schemas. The software manufacturer should update the structures in accordance with MF communications.
- Check if the program uses the current field designations for JPK_V7M / JPK_V7K.
- Configure VAT rates, GTU codes, procedure designations, and contractors.
- For JPK_PD, verify the mapping of accounting accounts and fixed assets to the new JPK_KR_PD and JPK_ST_KR fields.
On the JPK_VAT download files page, you will find current XML schemas and a description of changes.
Step 2: Generating and validating the JPK file
After closing the accounting period, you generate the JPK file from the system. Then you check it locally, using the validation function in the program or in the MF tool.
- Pay attention to the consistency of checksums and document numbers with internal reports.
- Analyze technical error messages before signing and sending.
- For larger companies, it is worth implementing a “four-eyes” principle for file approval.
Free tools from the Ministry of Finance
The Ministry of Finance provides free tools such as e-mikrofirma and Klient JPK applications. They help to generate, verify, sign, and send JPK_VAT and other files.
A description of these tools can be found in the Free tools tab and in the JPK applications section on podatki.gov.pl.
If you do not want to deal with the technical aspects of JPK yourself, you can entrust it to us. At Progress Holding, we provide accounting services for Polish and foreign companies, configure systems, and prepare JPK files on your behalf.
How to send JPK_VAT and other JPK files to the tax office?
You send JPK only electronically through the channels of the Ministry of Finance. Most often, you use the e-Tax Office, e-mikrofirma application, or Klient JPK_WEB, and you sign the file with a qualified signature, trusted profile (profil zaufany), or authorization data.
Methods of signing the JPK file
The Ministry of Finance allows several forms of signature for the JPK_VAT file with a declaration. The choice depends on the size of the company and your infrastructure.
- Qualified electronic signature – standard for corporations and larger companies.
- Trusted profile (profil zaufany) – often chosen by sole proprietorships (JDG) and smaller entities.
- Authorization data – NIP, first name, last name, date of birth, and revenue amount for natural persons.
On the gov.pl page about signing JPK_VAT with a trusted profile, you will find a step-by-step instruction.
Sending via Klient JPK_WEB and e-mikrofirma
If you use e-mikrofirma, you can generate JPK_VAT, sign the file, and send it directly from the application. Alternatively, you can use the Klient JPK_WEB application, which supports converting CSV files to XML, encryption, signing, and sending.
- You import the file from your accounting software or prepare it in the MF tool.
- You validate the file, sign it, and send it using the built-in “Send document” function.
- After sending, you download the UPO (Official Confirmation of Receipt), which you store in your documentation.
A detailed description of sending JPK_VAT can be found in the “Sending JPK_VAT” section on podatki.gov.pl.
At Progress Holding, we can become your JPK proxy. We prepare files, sign them with the office’s qualified signature, and keep track of deadlines, and you receive clear information that the JPK has been accepted by the MF system.
What changes in JPK are effective from 2025 and 2026?
From 2025 and 2026, JPK is strongly linked to income taxes and the National e-Invoicing System (KSeF). New JPK_PD structures for CIT and PIT appear, as well as a new version of JPK_VAT with a declaration linked to KSeF.
JPK_PD and JPK_CIT from 2025
From January 1, 2025, selected CIT taxpayers and large entities must keep ledgers in electronic form and report them as JPK_PD. In practice, this means new JPK_KR_PD (ledgers) and JPK_ST_KR (fixed assets) files, as well as related structures for KPiR (Revenue and Expense Ledger) and flat-rate tax.
Many companies will carry out the first reporting for the year 2025 by March 31, 2026. This applies to entities exceeding a certain revenue threshold and tax capital groups.
New JPK_VAT structure from February 1, 2026
The Ministry of Finance announced the entry into force of a new version of JPK_VAT with a declaration from February 1, 2026. Draft schemas JPK_V7M(3) and JPK_V7K(3) have already been published so that software producers can prepare.
The changes are related to KSeF and include, among others, new fields for the KSeF number and designations of invoices issued outside the system. This means that your software must be updated before the first file for the period starting in February 2026.
Information about new structures can be found in MF communications, including in the technical communications section and the JPK_VAT tab.
Our data: Most common errors in JPK
At Progress Holding, we regularly handle the submission of JPK_VAT and JPK on demand for clients from various industries. Based on hundreds of files per month, we see typical errors that recur even among experienced entrepreneurs.
Substantive errors we most often see
- Inconsistency between JPK_VAT and VAT-7 or VAT-7K declaration in the amount part.
- Lack of linking invoices with proper GTU codes or procedures, despite real special transactions.
- Incorrect designation of contractor status, e.g., incorrect NIP or country for foreign transactions.
- Lack of JPK correction after an invoice change, despite a correction invoice being issued in the system.
Technical and organizational errors
- Using an outdated version of the JPK schema after MF changes.
- Lack of a procedure for verifying files before sending and lack of working copies.
- Lack of UPO (Official Confirmation of Receipt) in company records, which complicates defense in case of a dispute with the office.
With the new JPK_PD structures for income taxes, we expect similar problems, but on an even larger scale. This applies particularly to mapping accounts to new fields and consistency between JPK and financial statements.
How we help clients in practice
At Progress Holding, we implement JPK checklists and internal file quality controls for clients. Thanks to this, we catch errors before sending, not after a request from the office.
For new clients, we often start with a JPK audit for a selected period. We analyze the file structure, compliance with ledgers, and typical warning signs seen by the KAS analytical system.
Frequently asked questions
I have collected the most common questions about JPK that I hear from business owners and foreigners running businesses in Poland. The answers will help you quickly check if your obligations are well organized.
Do I have to submit JPK_VAT if I have a small company?
If you are an active VAT taxpayer, the JPK_VAT obligation applies to you regardless of turnover. The exception applies to taxpayers who only use a VAT exemption and are not obliged to submit a VAT declaration.
Does JPK also apply to a foreigner running a company in Poland?
Yes. If you conduct business in Poland as a foreigner and are registered as a VAT or CIT taxpayer, your company is subject to the same JPK rules. The only difference is that some communication with the administration may require an attorney or translator.
What if I send a JPK with an error?
If you notice an error after sending, prepare a JPK correction for the same period. You send a new file with the appropriate designation as a correction and possibly an explanatory letter if the error was significant.
Does JPK replace traditional tax control?
No. JPK is a tool that allows the office to quickly analyze data and select entities for inspection. The inspection itself can take place remotely or at the company’s premises, based on JPK and additional documents.
Can I entrust the preparation and submission of JPK to an accounting office?
Yes. You can appoint a general or special proxy for JPK matters and the technical submission of files. At Progress Holding, we routinely take on this responsibility as part of accounting services, so you don’t have to track every change in structures.
JPK is not just a technical file, but a daily business card of your accounting in the eyes of the tax administration. The better you organize your data and procedures, the less stress you will experience with potential inquiries from the office. Do you need professional support? Contact us at Progress Holding at +48 603 232 418 or via email office@progressholding.pl.
