JPK_V7, JPK_KR_PD, JPK_PKPIR and JPK_EWP – which file you submit when

The Standard Audit File (JPK) is a standardised format for passing accounting data to the tax authorities. Introduced in 2016 (first for VAT, then for income taxes), in 2026 it exists as several separate files with different purposes: JPK_V7 (VAT), JPK_KR_PD together with JPK_ST_KR (accounting books for income tax, colloquially JPK_CIT), JPK_PKPIR (the tax revenue and expense ledger) and JPK_EWP (the revenue register under the lump-sum tax).

This article explains the differences between them, the filing deadlines and the obligations depending on the form of your company. After reading it you will know which files apply to you and who prepares them.

JPK_V7 – VAT

JPK_V7 is the most widespread JPK – mandatory for every active VAT payer, whatever the legal form (a sole trader, a limited company, a general partnership). It comes in two variants: JPK_V7M (monthly) and JPK_V7K (for taxpayers who settle quarterly). In 2020 it replaced the earlier VAT-7 return plus JPK_VAT.

It contains:

• The sales register – all the month’s sales invoices (with line items, VAT amounts, the GTU code)
• The purchases register – purchase invoices booked in that month
• The return – a summary of the settlement (output VAT minus input VAT = to pay or to be refunded)

It is submitted by the 25th day of the following month (for example, JPK_V7 for April 2026 – by 25 May 2026).

JPK_KR_PD (colloquially JPK_CIT) – annual, for CIT taxpayers

JPK_KR_PD is an annual file with the accounting books for CIT taxpayers (limited companies, joint-stock companies and others). It is supplemented by the fixed assets register in the JPK_ST_KR file. It applies to taxpayers who keep accounting books.

It contains:

• The accounting books with account markings (tags) – the year’s transactions in an XML structure
• The fixed assets register (JPK_ST_KR)

The file does not contain the financial statements or transfer pricing settlements – those are separate documents.

It is submitted by the end of the 7th month after the end of the tax year (Article 9(1c) of the CIT Act as worded from 1 July 2026) – for a tax year equal to the calendar year, that is 31 July. This is not the deadline for the CIT-8 return. For years ended before 1 April 2026 the regulation of the Minister of Finance applies (Journal of Laws 2026, item 188).

From which year you must send JPK_KR_PD depends on whether you are required to submit JPK_V7, and on the start of your tax year – check this on podatki.gov.pl or ask us. You send the file by the end of the seventh month after the end of the tax year.

Preparing it requires full accounting books kept in line with the Accounting Act in an accounting program – for small companies that is a much bigger effort than the CIT-8 used to be. The accounting firm generates the file from the accounting program (if it is up to date).

JPK_PKPIR – for taxpayers who keep a KPiR

JPK_PKPIR is a structured format of the tax revenue and expense ledger (KPiR) – it applies to PIT taxpayers who keep a KPiR on the tax scale or the flat tax. A KPiR is kept by individuals and by civil-law partnerships of individuals, general partnerships of individuals and professional partnerships, if their net revenue for the previous year did not reach the equivalent of EUR 2,500,000. A limited partnership always keeps accounting books (Article 2(1) point 1 of the Accounting Act), so it does not keep a KPiR.

The basis is Article 24a(1e) of the PIT Act as worded from 1 July 2026 (Journal of Laws 2026, item 779): the KPiR and the fixed assets register are kept with a program and sent by the deadline for the annual return. The first JPK_PKPIR covers the year 2026.

It contains:

• All entries from the KPiR for the tax year
• The fixed assets register and depreciation write-offs

It is sent by the deadline for the annual return (PIT-36 or PIT-36L) – for 2026, by 30 April 2027. Taxpayers who keep accounting books for PIT send the JPK_KR_PD file by 31 July.

Who it does not apply to

• Entrepreneurs on the registered lump-sum tax on recorded revenue do not submit JPK_PKPIR – they have an equivalent: JPK_EWP (the revenue register, Article 15(12) of the Lump-Sum Income Tax Act), submitted by the PIT-28 deadline
• Entrepreneurs on the tax card – there is no bookkeeping; the card is a fixed tax amount

A comparison of the files

| File | Who | Deadline | |------|-----|--------| | JPK_V7M / V7K | active VAT payers | by the 25th day of the following month | | JPK_PKPIR (+ fixed assets register) | taxpayers who keep a KPiR | by the annual PIT deadline, for 2026 – by 30 April 2027 | | JPK_EWP | lump-sum tax | by the PIT-28 deadline | | JPK_KR_PD + JPK_ST_KR | CIT taxpayers | by the end of the 7th month after the tax year | | JPK_KR_PD (PIT with accounting books) | PIT taxpayers with accounting books | by 31 July |

Penalties for failing to submit

Failing to submit a file, or submitting it late, attracts the sanctions provided for in the legislation (the Tax Ordinance Act, the Fiscal Penal Code). Their scope depends on the type of file and the circumstances – in the event of a delay it is better to contact your accounting firm at once.

Who prepares the JPK in a company

Usually:

• JPK_V7 – the accounting firm monthly (or quarterly), on the basis of the register from the accounting program
• JPK_PKPIR / JPK_EWP / JPK_KR_PD – the accounting firm once a year, together with the annual settlement

Companies with their own accounting department generate the JPK from the accounting program, but often still check it with an external firm before submitting.

What next

If you want your JPK files prepared by an accounting firm, see our KPiR service for one-person businesses or our full bookkeeping service for companies, or get in touch with us to talk about your situation.

Sources: podatki.gov.pl/jpk, the Tax Ordinance Act (Article 193a), the VAT Act (Article 109), the PIT Act (Article 24a), the CIT Act (Article 9), the Lump-Sum Income Tax Act (Article 15).