Poland
JPK Mandatory Updated 2026-02-102 changes this quarter
Baseline
JPK — Jednolity Plik Kontrolny (Uniform Control File)
Poland operates one of the most extensive SAF-T implementations globally through JPK (Jednolity Plik Kontrolny). The system comprises multiple file types: JPK_VAT (monthly VAT records), JPK_FA (invoices), JPK_KR (accounting books), JPK_WB (bank statements), JPK_MAG (warehouse records), and JPK_PKPIR (revenue ledger). JPK_VAT is submitted monthly; other files are provided on request.
Key Dates
Jul 2016JPK mandatory for large enterprises
Jan 2018JPK_VAT mandatory for all VAT-registered businesses
Oct 2020JPK_V7M/V7K replaces JPK_VAT (merged with VAT return)
Feb 2026JPK integration with KSeF e-invoicing system
Who is in scope
All VAT-registered taxpayers (JPK_V7M/V7K). All businesses for other JPK file types on request.
Process
ERP generates JPK XML files -> JPK_V7M/V7K submitted monthly to KAS -> other JPK types provided on request during audits -> KAS automated validation.
Official Sources
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