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New logical structures JPK-V7M(3) and JPK-V7K(3)

by Monika Bartosiewicz

15 July 2025

The Finance Ministry has presented new SAF-T for VAT (JKP_VAT) logical structures for public consultations, with tax returns in two versions:

for taxpayers paying monthly – JPK-V7M(3), and
for taxpayers paying quarterly – JPK-V7K(3).

The new structures are designed to adjust the JPK_VAT file to the mandatory National e-Invoicing System (KSeF) and the new legislation on the deposit-refund system.

The most important changes to the JPK_VAT structure

The proposed new JPK_VAT structure introduces major updates such as:

New method of invoice identification: a new item named “NrKSeF” [KSeF no.] will be added for documents issued in the National e-Invoicing System.
Details of the deposit-refund system: the structure will have an additional field for reporting the tax amount on unreturned deposit for beverages sold in containers covered by the system.

The new structures require careful preparations from taxpayers as well as implementers or providers of finance/accounting systems. Failure to adjust by 1 February 2026 may trigger serious consequences:

Validation errors and rejection of JPK file: an incorrect structure may be rejected by the system, which will delay clearing and may require re-submission.
Fines: every shortcoming in the JPK structure may entail a sanction of 500 zloty per error.

If you need support in checking or adapting your tools, our experts are here to help. We would be glad to help you get ready on time. Contact us »

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Monika Bartosiewicz

Tax adviser (Poland)

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