JPK-V7 reporting

Article
09/29/2023

The JPK-V7 reporting process is predefined by the data entities that are delivered in the PL JPK_V7 EM setup.zip package. The following illustration shows an overview of the process.

JPK_V7M reporting process flow

The PL JPK_V7 EM setup.zip package provides a setup for the JPK-V7M (if your company reports JPK-V7 monthly) or JPK-V7K (if your company reports JPK-V7 quarterly) processing that supports the process of JPK-V7 reporting. This setup consists of the following steps:

Tworzyć (Create): Create an electronic message for JPK-V7 reporting.
Wygeneruj plik (Generate file): Generate an XML file in JPK-V7 format.
Podgląd w programie Excel (Preview in Excel format): Generate the JPK-V7 report in Microsoft Excel format for preview.
Zmień status (Change status): Change the status of the electronic message.

Initial assumptions for the JPK-V7 report

The implementation of the JPK-V7 report is based on the same example in the article, Prepare for JPK-V7 reporting for the JPK_VAT report. For more information, see Generate a SAF VAT sales and purchase register.

The following table shows an example of sales tax reporting codes and their mapping with K_* elements of the JPK-V7 report.

Element name	Element description	Sales tax reporting codes
K_10	The taxable amount of the supply of goods and services in Poland that are exempted from tax.	10302, 10402, 10502, 10602
K_11	The taxable amount of the supply of goods and services outside Poland.	10101, 10102, 10104, 10105, 10201, 10204
K_12	The taxable amount of the supply of services that are stated in article 100, section 1, point 4 of the VAT Act.	10201, 10204
K_13	The taxable amount of the supply of goods or services in Poland at a 0-percent VAT rate.	10601, 10604, 10701, 10702, 10704, 10705
K_14	The taxable amount of the supply of goods that are stated in article 129 of the VAT Act.	10701, 10702, 10704, 10705
K_15	The taxable amount of the supply of goods or services in Poland at a 5-percent VAT rate, including correction that is based on article 89a, sections 1 and 4 of the VAT Act.	10501, 10504
K_16	The value of output VAT for the supply of goods or services in Poland at a 5-percent VAT rate, including correction that is based on article 89a, sections 1 and 4 of the VAT Act.	10503, 10506
K_17	The taxable amount of the supply of goods or services in Poland at a 7-percent or 8-percent VAT rate, including correction that is based on article 89a, sections 1 and 4 of the VAT Act.	10401, 10404
K_18	The value of output VAT for the supply of goods or services in Poland at a 7-percent or 8-percent VAT rate, including correction that is based on article 89a, sections 1 and 4 of the VAT Act.	10403, 10406
K_19	The taxable amount of the supply of goods or services in Poland at a 22-percent or 23-percent VAT rate, including correction that is based on article 89a, sections 1 and 4 of the VAT Act.	10301, 10304
K_20	The value of output VAT for the supply of goods or services in Poland at a 22-percent or 23-percent VAT rate, including correction that is based on article 89a, sections 1 and 4 of the VAT Act.	10303, 10306
K_21	The taxable amount of the intra-community supply of goods that is mentioned in article 13, sections 1 and 3 of the VAT Act.	10801
K_22	The taxable amount of the export of goods.	10901, 10905
K_23	The taxable amount of the intra-community acquisition of goods.	10810, 10811 (Reverse change)
K_24	The value of output VAT for the intra-community acquisition of goods.	10812
K_25	The taxable amount of the import of goods that must be settled under article 33a of the VAT Act, as confirmed by the customs declaration or import declaration that is referred to in article 33b of the VAT Act.	11010
K_26	The value of output VAT for the import of goods that must be settled under article 33a of the VAT Act, as confirmed by the customs declaration or import declaration that is referred to in article 33b of the VAT Act.	11012
K_27	The taxable amount that arises from the import of services that are subject to article 28b of the VAT Act. Services that are purchased from the VAT taxpayers are excluded.	11110, 11117 (Reverse change)
K_28	The value of output VAT that arises from the import of services that are subject to article 28b of the VAT Act. Services that are purchased from the VAT taxpayers are excluded.	11112
K_29	The taxable amount of the import of services that are subject to article 28b of the VAT Act.	11210, 11119 (Reverse change)
K_30	The value of output VAT that arises from the import of services from the VAT taxpayers that are subject to article 28b of the VAT Act.	11212
K_31	The taxable amount that arises from the supply of goods in cases where the purchaser is a taxpayer, as mentioned in article 17, section 1, point 5 of the VAT Act.	11901, 11904
K_32	The value of output VAT that arises from the supply of goods in cases where the purchaser is a taxpayer, as mentioned in article 17, section 1, point 5 of the VAT Act.	11903, 11906
K_33	The value of output VAT for goods that are covered by physical stock counting under article 14, section 5 of the VAT Act.	No default value
K_34	The refund of a previously deducted or refunded amount that was spent on the purchase of cash registers that are mentioned in article 111, section 6 of the VAT Act.	No default value
K_35	The value of output VAT that is determined based on the intra-community acquisition of vehicles that are mentioned in pos. 24, and that must be paid within the period that is referred to in article 103, section 3 in connection with section 4 of the VAT Act.	No default value
K_36	The value of output VAT that arises from the intra-community acquisition of goods that are mentioned in article 103, section 5aa of the VAT Act, and that must be paid within the period that is referred to in article 103, sections 5a and 5b of the VAT Act.	No default value
K_40	The net value of the purchase of goods and services that are classified as fixed assets by the taxpayer.	20107, 20115
K_41	The value of input tax that is eligible for deduction based on article 86, section 2 of the VAT Act, under the conditions that are specified in the VAT Act, and that arises from the acquisition of goods and services that are classified as fixed assets by the taxpayer.	20109
K_42	The net value that arises from the acquisition of other goods and services.	20207, 20215
K_43	The amount of input tax that is eligible for deduction based on article 86, section 2 of the VAT Act, under the conditions that are specified in the VAT Act, and that arises from the purchase of other goods and services.	20209
K_44	The amount of input tax that arises from input tax adjustments that are referred to in articles 90a through 90c and 91 of the VAT Act, because of the acquisition of goods and services that are classified as fixed assets by the taxpayer.	20116
K_45	The amount of the input tax base that arises from input tax adjustments that are referred to in articles 90a through 90c and 91 of the VAT Act, because of the purchase of other goods and services.	20216
K_46	The amount of input tax that arises from the correction of input tax that is referred to in article 89b, section 1 of the VAT Act.	30101, 30102 Note: For the "Overdue" scenario, the amount can be collected for K_43 or K_41.
K_47	The amount of input tax that arises from the correction of input tax that is referred to in article 89b, section 4 of the VAT Act.	30201, 30202 Note: For the "Overdue" scenario, the amount can be collected for K_43 or K_41.

Create an electronic message for JPK-V7 reporting

Go to Tax > Inquiries and reports > Electronic messages > Electronic messages.
Select JPK-V7M (if your company reports JPK-V7 monthly) or JPK-V7K (if your company reports JPK-V7 quarterly), and then, on the Messages FastTab, select New.
In the Run processing dialog box, select OK.
A new electronic message is created. Enter a description, and specify the start and end dates of the period that you want to generate the JPK-V7 report for.
- For JPK-V7M (if your company reports JPK-V7 monthly), select the start and end dates of the month that the report must be generated for.
- For JPK-V7K (if your company reports JPK-V7 quarterly), select the start and end dates of the first or second month of the reporting quarter to generate the JPK-V7K report for the first or second month of the quarter. To generate the JPK-V7K report for the full quarter, select the first and last dates of the quarter in the From and To date fields of the electronic message.
On the Message additional fields FastTab, specify any additional values that are required for the declaration part of the JPK-V7 report.
In the CelZlozenia additional field, specify whether this submission is an original report or a correction. Two values are allowed:
- 1 – This submission is the initial submission of the file for the specified period. This value is the default value.
- 2 – This submission is a corrected submission of the file for the specified period.
In the Wersja schematu additional field, specify which version of the XML Schema Definition (XSD) schema must be used to generate the report. Two values are allowed:
- 1 for JPK-V7M(1).
- 2 for JPK-V7M(2). In the PL JPK-V7 EM setup v.7 ID584502.zip package, this value is set as the default value.
The Wersja schematu additional field was introduced in the PL JPK-V7M EM setup v.6 KB5007691.zip package (version 6 or later of the package of data entities that includes a predefined electronic message setup). In the PL JPK-V7 EM setup v.7 ID584502.zip package, the Wersja schematu additional field gets a value of 2 by default. Therefore, when you create a new electronic message, the Wersja schematu additional field is set to 2. To change the default value of this field, go to Tax > Setup > Electronic messages > Electronic message processing, select JPK-V7M (if your company reports JPK-V7 monthly) or JPK-V7K (if your company reports JPK-V7 quarterly) on the left side of the page, and then, on the Message additional fields FastTab, find the Wersja schematu additional field, and select a value in the list.
In the Sklad pliku additional field, specify which content of JPK-V7 must be included in the report. Two values are allowed:
- Pelny plik XML for the full XML file
- Tylko Ewidencja for the Ewidencja node only
The Sklad pliku additional field was introduced in the PL JPK-V7M EM setup v.6 KB5007691.zip package (version 6 or later of the package of data entities that includes a predefined electronic message setup). In the PL JPK-V7M EM setup v.6 KB5007691.zip package, the Sklad pliku additional field gets a value of Pelny plik XML by default. Therefore, when you create a new electronic message, the Sklad pliku additional field is set to Pelny plik XML. To change the default value of this field, go to Tax > Setup > Electronic messages > Electronic message processing, select JPK-V7M (if your company reports JPK-V7 monthly) or JPK-V7K (if your company reports JPK-V7 quarterly) on the left side of the page, and then, on the Message additional fields FastTab, find the Sklad pliku additional field, and select a value in the list.

Note

If your company reports JPK-V7 quarterly and uses JPK-V7K Electronic messaging processing, to generate XML file for first and second months of a quarter, you must select Tylko Ewidencja in the Sklad pliku additional field. For the third month of a quarter, select Pelny plik XML in the Sklad pliku additional field. According to the regulatory requirements for JPK-V7K, taxpayers should fill in the Naglówek, Podmiot1 and Ewidencja XML elements for the first two months of the quarter in the JPK-V7K XML file. For the third month of the quarter, the JPK-V7K XML file should include the Naglówek, Podmiot1, Deklaracja, Ewidencja XML elements. The Deklaracja element applies to data for the whole quarter, whereas the Ewidencja applies to data only for the last month of the quarter.

In the Wariant JPK_VAT additional field, define a variant of the XSD schema of the XML file that must be generated. Two values are allowed.

Wariant JPK_VAT	Description (En)	Description (Pl)	Default value in EM processing
Miesięczny (Monthly)	JPK_V7M - company reporting JPK-V7 monthly	JPK_V7M - dla podatników, którzy rozliczają się miesięcznie	Default for JPK-V7M
Kwartalny (Quarterly)	JPK_V7M - company reporting JPK-V7 quarterly	JPK_V7K - dla podatników, którzy rozliczają się kwartalnie	Default for JPK-V7K

The Wariant JPK_VAT additional field was introduced in the PL JPK-V7 EM setup v.7 ID584502.zip package.

You can also specify manual values for the following additional fields that are related to elements of the declaration.

Name	Tag of the declaration	Description (En)	Description (Pl)
P_39	P_39	A non-negative integer that has a maximum of 14 digits. The value of the surplus of input VAT over output VAT that was moved from the previous period.	Wysokość nadwyżki podatku naliczonego nad należnym z poprzedniej deklaracji
P_49	P_49	A non-negative integer that has a maximum of 14 digits. The amount that was spent on the purchase of cash registers, and that must be deducted in the specified period and therefore reduce the value of output VAT. The amount that is specified in P_49 can't be more than P_38 – P_48. If P_38 – P_48 is less than or equal to 0 (zero), you should show 0.	Kwota wydana na zakup kas rejestrujących, do odliczenia w danym okresie rozliczeniowym pomniejszająca wysokość podatku należnego
P_50	P_50	A non-negative integer that has a maximum of 14 digits. The amount of tax that is covered by the abandonment of collection. P_50 can't be more than P_38 – P_48 – P_49. If P_38 – P_48 – P_49 is less than zero (0), or more than or equal to P_50, you should show 0.	Wysokość podatku objęta zaniechaniem poboru
P_52	P_52	A non-negative integer that has a maximum of 14 digits. The amount that was spent on the purchase of cash registers, and that must be deducted in the specified period and returned in the given settlement period. Alternatively, the amount that was spent on the purchase of cash registers, and that increases the amount of input tax that must be transferred to the next settlement period.	Kwota wydana na zakup kas rejestrujących, do odliczenia w danym okresie rozliczeniowym przysługująca do zwrotu w danym okresie rozliczeniowym lub powiększająca wysokość podatku naliczonego do przeniesienia na następny okres rozliczeniowy
P_54	P_54	The amount of input tax surplus that must be returned to the account that is designated by the taxpayer.	Wysokość nadwyżki podatku naliczonego nad należnym do zwrotu na rachunek wskazany przez podatnika
P_54_Powód - in JPK-V7M(1)	P_55, P_56, P_57, or P_58, depending on the user selection.	The refund to the bank account that is referred to in article 87, section 6a (P_55), 6 (P_56), 2 (P_57), or 5a (P_58) of the VAT Act.	Zwrot na rachunek VAT, o którym mowa w art. 87 ust. 6a (P_55) lub 6 (P_56) lub 2 (P_57) lub 5a (P_58) ustawy
P_54_Powód - in JPK-V7M(2)	P_540, P_55, P_56, P_560, P_57, or P_58, depending on the user selection.	Return to the taxpayer's VAT account within 15 days (P_540), 25 days (P_55), 25 days (article 87, section 6 of the VAT Act) (P_56), 40 days (P_560), 60 days (P_57), or 180 days (P_58).	Zwrot na rachunek rozliczeniowy podatnika w terminie 15 dni (P_540), 25 dni (P_55), 25 dni (art. 87 ust. 6 ustawy) (P_56), 40 dni (P_560), 60 dni (P_57) lub 180 dni (P_58)
P_60	P_60	A non-negative integer that has a maximum of 14 digits. The amount of refund that must be credited against future tax liabilities.	Wysokość zwrotu do zaliczenia na poczet przyszłych zobowiązań podatkowych
P_61	P_61	A string (1..240) that must be used if P_60 is used. The type of future tax liability.	Rodzaj przyszłego zobowiązania podatkowego
P_ORDZU*	P_ORDZU	A string explanation of the reasons for submitting a corrected VAT return.	Uzasadnienie przyczyn złożenia korekty

* According to regulatory documentation, the P_ORDZU field of JPK-V7 in XML format is a character-type field that is limited to 3,500 characters. Specify a short text (up to 60 characters) directly as a value of the P_ORDZU additional field. If an explanation of the reasons for submitting a corrected VAT return must be longer than 60 characters, select Długa notatka (Long note) in the dropdown list of available values, and then follow these steps to attach the long text to the electronic message as an attachment of the Note type.

Select the electronic message to add a long note to, and then select Attachments in the upper-right corner.
Select New > Note, and then enter information in the Description and Notes fields.

Generate the JPK-V7 report in Excel format for preview

When all the data is ready in the system, follow these steps to generate the JPK-V7 report in Excel format.

On the Electronic messages page, on the Messages FastTab, select Generate report.
In the Run processing dialog box, in the Action field, select Podgląd w programie Excel.
To run report generation in a batch, specify parameters on the Run in the background FastTab. When the report is generated, it's attached to the electronic message as a file.
Select OK.
To view the file, select the electronic message, and then select the Attachments button (paper clip symbol) in the upper-right corner of the page.
On the Attachments for Message page, select the attachment, and then, on the Action Pane, select Open.

Generate an XML file in JPK-V7 format

When all the data is ready in the system, follow these steps to generate an XML file in JPK-V7 format.

On the Electronic messages page, on the Messages FastTab, select Generate report.
To run report generation in a batch, in the Run processing dialog box, specify parameters on the Run in the background FastTab.
Select OK.

After you select OK in the dialog box, you should see the following declaration text:

English: "When you generate the VAT declaration you confirm information in the report is true and complete. Your consent will be recorded in the report. Incomplete payment or non-payment of VAT due to the Tax Authority, this declaration is the basis for the issuance of a writ of execution in accordance with the provisions of the enforcement proceedings in the administration. A false or incomplete declaration may result in prosecution in accordance with regulations of fiscal penal code."
Polish: "Wygenerowanie deklaracji VAT oznacza potwierdzenie, że informacje w raporcie są prawdziwe i kompletne. Twoja zgoda zostanie odnotowana w raporcie. W przypadku niewpłacenia w obowiązującym terminie podatku podlegającego wpłacie do urzędu skarbowego lub wpłacenia go w niepełnej wysokości niniejsza deklaracja stanowi podstawę do wystawienia tytułu wykonawczego zgodnie z przepisami o postępowaniu egzekucyjnym w administracji. Za podanie nieprawdy lub zatajenie prawdy i przez to narażenie podatku na uszczuplenie grozi odpowiedzialność przewidziana w przepisach Kodeksu karnego skarbowego."

By selecting OK on the declaration page, you give your consent to the declaration. The JPK_V7 will be generated only if you consent to the declaration.

The action log is related to the electronic message log information about the user who generated the JPK_V7 and performed other actions with the electronic message.

When an XML file for the JPK-V7 report is generated, it's attached to the electronic message. To view the file, select the electronic message, and select the Attachments button (paper clip symbol) in the upper-right corner of the page. On the Attachments for Message page, select the attachment, and then, on the Action Pane, select Open.

Change the status of the electronic message

When you've finished working with a report, you can change the status to Zgłoszone JPK-V7M or Zgłoszone JPK-V7K (Reported JPK-V7M/Reported JPK-V7K). Electronic message that are in this status can't be deleted. You can change the status back to Wygenerowane JPK-V7M or Wygenerowane JPK-V7K as required.

To change the status of the electronic message, on the Messages FastTab, select Update status > New status.

Generate the JPK-V7 report for part of a month or a quarter

You can prepare the JPK-V7 report for periods that are shorter than a full month or a full quarter. On the Electronic messages page (Tax > Inquiries and reports > Electronic messages > Electronic messages), use the From date and To date fields to define the date interval that you want to generate JPK-V7 report for. These dates must be in the same calendar year.

If you generate the JPK-V7 report in XML format for a period that is shorter than a full month or a full quarter, you receive a warning that it can't be used for submission to the authority. The report will also contain the following information that indicates that it isn't for a full month:

The <Miesiac> tag will contain information about the date interval that report is generated for.
The <P_*> tag of the Deklaracja part of the report contains calculated values that represent the aggregation of amounts from the SprzedazWiersz and ZakupWiersz parts of the report. The values in this tag will be rounded to a two-digit decimal value, not an integer value.