The Polish Ministry of Finance has opened public consultations on the new logical structures of JPK_VAT with declaration – JPK_V7M(3) and JPK_V7K(3) for monthly and quarterly VAT taxpayers.
All VAT-registered businesses in Poland that submit JPK_V7M (monthly VAT returns with declaration) or JPK_V7K (quarterly VAT returns with declaration) will be affected by these changes. The consultation period will run until 8 July 2025, with implementation of the new structures planned for 1 February 2026.
The new JPK_VAT structures are being updated to align with two major developments in the Polish tax system: the mandatory National e-Invoicing System (KSeF), which becomes effective 1 February 2026, and the new deposit (kaucyjny) system for certain products. The updated structures will require taxpayers to include additional data in their VAT returns, such as KSeF invoice identification numbers and information related to the deposit system.
These changes represent another step in Poland’s digital transformation of tax reporting, building upon the previous JPK_VAT versions that have been in place. Businesses and tax professionals are encouraged to participate in the consultations by sending their comments to konsultacje.jpkvat@mf.gov.pl before the July 8 deadline.
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