JPK, the Jednolity Plik Kontrolny or Uniform Control File, is Poland's family of XML structures based on the Standard Audit File for Tax. Every active VAT taxpayer has sent JPK_VAT with declaration, as JPK_V7M or JPK_V7K, since October 2020; version (3) applies from February 2026. Yearly JPK_KR_PD accounting books follow in phases from 2025. JPK is tax reporting, not KSeF invoicing. Opening JPK files is planned in Klarbon.
Which JPK files are there?
| Structure | What it is | Sent |
|---|---|---|
| JPK_V7M | VAT records and VAT return, monthly filers | monthly |
| JPK_V7K | VAT records monthly, return quarterly | monthly, with the return every quarter |
| JPK_KR_PD | accounting books with tax markers, for income tax | yearly, after the tax year |
| JPK_ST_KR | fixed assets register for companies keeping full books | with JPK_KR_PD |
| Property | Value |
|---|---|
| Authority | Ministry of Finance, National Revenue Administration |
| Syntax | XML, one schema per structure and version |
| JPK_VAT parts | Naglowek (header), Podmiot1 (taxpayer), Deklaracja (return), Ewidencja (sales and purchase records) |
| JPK_VAT versions | (1) October 2020 to December 2021; (2) January 2022 to January 2026; (3) from February 2026 |
The Ministry's brochure sets out the JPK_VAT parts, versions and who sends what (Ministry of Finance). Its questions and answers give the schedule for JPK_KR_PD and say that the journal records the KSeF number of invoices issued in KSeF (Ministry of Finance).
JPK or KSeF?
| JPK | KSeF | |
|---|---|---|
| What | reports about records | the invoices themselves |
| Schema | JPK structures | FA(3) |
| Sent | monthly or yearly | at issue, invoice by invoice |
What does Klarbon do with JPK?
Opening JPK files to show their records is planned, not available yet. Klarbon does not create JPK files: they need accounting data that invoices alone do not hold. The OECD design behind JPK is explained under Standard Audit File for Tax.
Related
Frequently asked questions
What is JPK?
Jednolity Plik Kontrolny, the Uniform Control File, is the Polish version of the Standard Audit File for Tax. It is a set of XML structures in which taxpayers send VAT records, accounting books and other registers to the tax authority.
What is the difference between JPK_V7M and JPK_V7K?
Both combine the VAT records with the VAT return. JPK_V7M is for monthly VAT filers. JPK_V7K is for quarterly filers, who still send the records every month and the declaration for the whole quarter with the third month.
Which JPK_VAT version applies in 2026?
Version (3) of JPK_V7M and JPK_V7K, for periods from February 2026. Version (2) covered January 2022 to January 2026.
Is JPK the same as KSeF?
No. KSeF is the national system for issuing and receiving structured invoices in the FA(3) schema. JPK is tax reporting about records. The new JPK_KR_PD accounting books carry the KSeF number of invoices issued in KSeF.
When do companies send their accounting books as JPK_KR_PD?
Yearly, after the tax year, under a phased schedule. Tax capital groups and corporate taxpayers with revenue over EUR 50 million started with tax years beginning after 31 December 2024. Others filing monthly VAT follow for years beginning after 31 December 2025, and the rest for years beginning after 31 December 2026.