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File JPK_V7M (2)

File JPK_V7M (2)


The JPK_V7M and JPK_V7K files (previously referred to as JPK_VDEK) have been mandatory since October 2020. These new files introduce a large number of additional invoice descriptions (around 30 new columns) as well as the integration of the VAT7 tax declaration, which no longer needs to be prepared and submitted separately.

Program-JPK is ready to handle the JPK_V7M file, including sending it to the MF test gateway.

Program-JPK PRO additionally includes a conversion feature from the previous JPK_VAT (3) structure to the new JPK_V7M file. Naturally, the old file does not contain all the information needed to generate a complete JPK_V7M file, but with our JPK Editor and JPK Generator, the process will be very easy and fast.

The JPK_V7M and JPK_V7K files introduced by the Ministry of Finance require significant expansion of the JPK structure itself. The need to describe each invoice with dozens of additional markers will increase administrative duties and expand financial-accounting software.

However, our solution comes to the rescue, and we are pleased to present and offer it to you.




Analysis of JPK_V7M files

To analyze a JPK_V7M file, we use the universal function available under the Menu/JPK/Analiza i Edycja plików JPK (Analysis and Editing of JPK files) tab. After selecting the XML file, the program automatically adjusts the window view to match the current (loaded) JPK.XML file. On the right side of the form, there are tabs with various views and content of the loaded JPK file:

  • Formularz (form) – Header data of the loaded JPK file, as well as browsing and editing the integrated VAT7 declaration.
  • XML – Full XML code of the document.
  • Sprzedaż (sales) – Record of data for calculating the Output VAT.
  • Zakupy (purchases) – Record of data for calculating the Input VAT.
  • Sprawdź XML (check XML) – Functions for validating the XML file against the required XSD structure. The program provides a detailed description of the issue and pinpoints the location within the loaded XML file.


File JPK_V7M

Header data of the loaded JPK_V7M file

In the [Formularz] (form) tab, additional buttons are available for managing the integrated VAT7 declaration, generating reports, and creating a new JPK file (after implemented changes). Details are described below, along with images of individual functions.

  • Nagłówek i deklaracja VAT7 (Header and VAT7 Declaration)
  • Wydrunk VAT7 (VAT7 Printout)
  • Raport JPK (JPK Report)
  • Zbiorczy PDF (Cumulative PDF)
  • Nowy JPK XML + zapis (New JPK XML + Save)

VAT-7 (22) Declaration

File JPK_V7M

Integrated VAT7 (22) Declaration – header data

By using the [Nagłówek i deklaracja VAT7] (Header and VAT7 Declaration) button, we open a window to view and edit the header data of the JPK_V7M file and the integrated VAT7 tax declaration. During the generation of a new XML file, entity data for the JPK header is always retrieved from the current company database: Menu/Kartoteki/Dane firmy (Menu/Records/Company Data).

At the top of the window, there are 4 tabs. The first pertains to the JPK file header, while the remaining ones cover the data of the integrated VAT7 declaration:

  • Nagłówek JPK (JPK Header)
  • Rozliczenie podatku należnego (Settlement of Output VAT)
  • Rozliczenie podatku naliczonego (Settlement of Input VAT)
  • Informacje dodatkowe (Additional Information)

File JPK_V7M

Integrated VAT7 Declaration – Settlement of Output VAT

All data in this section of the VAT7 declaration is automatically calculated based on the detailed records of individual sales invoices from the [SprzedazWiersz] (saleRow) section of the XML file. After modifying the detailed data in invoices, the VAT7 declaration must be recalculated using the [JPK Sum] (JPK sum) button.

File JPK_V7M

Integrated VAT7 Declaration – Settlement of Input VAT

Items 40 to 47 are calculated based on the detailed records of individual purchase invoices from the [ZakupWiersz] (PurchaseRow) section of the XML file. After modifying the detailed data in invoices, the VAT7 declaration must be recalculated using the [Suma JPK] (JPK sum) button. The summation function computes aggregate data for both records (Output and Input VAT) simultaneously. There is no need to reapply this function under each tab.

The [Oblicz VAT7] (Calculate VAT7) function is used to recalculate the VAT7 declaration after making changes to items 39, 49, 50, 52, or 54, and it must be executed in such cases.

File JPK_V7M

Integrated VAT7 Declaration – Additional Information and ORD-ZU Attachment

The ORD-ZU field – justification for the reasons for submitting a correction – will be visible and editable if Cel złożenia = 2 (korekta) (Purpose of submission = 2 (correction)) is selected in the JPK form header.

File JPK_V7M

VAT7 (22) Declaration Printout from the JPK_V7M File

The JPK_V7M file (JPK_VDEK) contains the integrated VAT7 declaration, eliminating the need to separately prepare and submit the VAT7 form. The application includes a printout design for the VAT7 (22) form, developed based on the description of the XSD Schema for the JPK_V7M file. Such printouts will still be widely used by accountants for verifying prepared data and sending documents to clients of accounting offices.

File JPK_V7M

Aggregate Totals Calculated from the Records for Output VAT Settlement

A summary report for the totals of the base amounts and taxes from individual sales invoices, calculated with precision to the nearest 0.01 PLN. These totals should match the figures on the first page of the VAT7 Declaration. Please note that in the declaration, totals are rounded to whole PLN.

File JPK_V7M

Aggregate Totals Calculated from the Records for Input VAT Settlement

A summary report for the totals of the base amounts and taxes from individual purchase invoices, calculated with precision to the nearest 0.01 PLN. These totals should match the figures on the second page of the VAT7 Declaration.

File JPK_V7M

Combined PDF Report of Aggregate Totals and VAT7 Tax Declaration

A combined report of the aggregate totals and the VAT7 Declaration. A single PDF printout containing 4 pages is perfectly suited for archiving reports describing the JPK_V7M file.

File JPK_V7M

View of the New XML Reflecting Changes in the Loaded JPK File

The last button, [Nowy JPK XML + zapis] (new JPK XML + save) in the [Formularz] (form) tab, opens a new window displaying the updated XML file. This function should be used after making any changes to the loaded JPK_V7M data. Once the file's correctness is verified, the XML file can be saved to a specified location on disk.

File JPK_V7M

Full XML Code of the Loaded JPK_V7M Document

File JPK_V7M

View of Data in the Sales Tab

The detailed invoice data from the loaded XML file is processed into a table for a user-friendly and convenient mode of browsing, printing, and editing, similar to ERP accounting software.

File JPK_V7M

Aggregate totals of output VAT records

View after using the [Sumy] (totals) function in the [Sprzedaż] (sales) tab. A printout of the report is available in the window.

VAT Sales Register

File JPK_V7M

VAT Sales Register Printout from the JPK_V7M File

File JPK_V7M

View of Data in the Purchases Tab

File JPK_V7M

Aggregate totals of input VAT records

View after using the [Sumy] (totals) function in the [Zakupy] (purchases) tab. A printout of the report is available in the window.

VAT Purchases Register

File JPK_V7M

VAT Purchases and Expenses Register Printout from the JPK_V7M File

File JPK_V7M

Verification of JPK_V7M File Compliance with the XSD Schema

The [Sprawdź] (ckeck) button fetches the XSD schema directly from the Ministry of Finance's website. In case of internet connection issues or unavailability of the Ministry's website (e.g., maintenance), the [Sprawdź lokalnie] (check locally) button can be used. In this case, the schema is loaded from the local disk where it was copied during the installation of the Program-JPK application. If the file contains errors, a list with the exact location and description of the errors will be displayed. The [Pokaż] (show) button will indicate the specific location in the XML file.


Editing of JPK_V7M Files

The earlier sections of this document described the editing of the VAT-7 Declaration, which is derived from the detailed data (invoices) within the JPK_V7M file, containing potentially thousands of entries in the XML document.

Program-JPK enables convenient and immediate editing of sales and purchase invoices. The invoice records are located in their respective tabs: [Sprzedaż] (sales) and [Zakupy] (purchases). To edit a specific record (invoice), simply select it and press the [Edycja] (edit) button or the [Enter] key. Functions for deleting and adding invoices are also available, all directly accessible after loading the JPK_V7M XML file. The invoice tables provide numerous functionalities for searching, grouping, and filtering data.

The user works with the data from the loaded VAT Registers as comfortably as in ERP accounting software, even though it is just a plain XML text file.

The new JPK_VDEK structure introduces approximately 30 additional fields describing invoices in detail. Many accounting programs are unable to meet these requirements, making the ability to directly edit JPK_V7M files an extremely useful and desirable feature.

This functionality can also be used to create a corrected JPK file. Simply load the original file, make the necessary changes to the invoices, recalculate the VAT7 Declaration (changing the purpose of submission to 2), and save the result to a new XML file.

Minor adjustments and a new (corrected) JPK_V7M can be created within a few seconds!

Editing JPK_V7M File

Editing a JPK Invoice – Settlement of Output VAT Tab

The dialog window for editing a sales invoice consists of the invoice header and three tabs:

  • Settlement of Output VAT
  • Designations for Delivery and Service Provision
  • Designations for Procedures

Editing JPK_V7M File

Editing a JPK Invoice – Designations for Delivery and Service Provision Tab

Editing JPK_V7M File

Editing a JPK Invoice – Designations for Procedures Tab

Editing JPK_V7M File

Editing a Purchase Invoice

A purchase invoice contains significantly fewer data fields, so everything fits on one screen. The invoice dialog window is opened from the [Zakupy] (purchases) tab using the [Edycja] (edit) button. The image demonstrates an additional feature for instantly locating changes in the XML after editing the invoice. Simply save the changes and press the [Nowy JPK XML] (new JPK XML) button.

Editing JPK_V7M File

Automatic Update in the Generated XML and Location of the Current Document

An amount of 40.00 was added in position 40 of the purchase invoice. The [Nowy JPK XML] (new JPK XML) button automatically navigates to the [XML] tab and displays the newly added sequence in the current invoice.


Detailed Analysis and Editing of the JPK_V7M File in an XLS Spreadsheet

This function is available via Menu/JPK/Otwórz JPK w arkuszu (open JPK in a spreadsheet). After selecting any JPK file, the program opens an embedded Spreadsheet (Excel installation is not required), where the various records contained in the JPK file are presented in a tabular format across separate tabs. The created XLS/XLSX file can be saved and shared with another user using Excel.

Editing the JPK File.

Once loaded into the spreadsheet, full editing and data addition are available. The completed file can be saved and processed using the XLS to JPK Conversion Wizard, which will be described below.

The names and meanings of the columns in each table are detailed in a summary at the end of this page.

Editing via a spreadsheet is useful for quickly and efficiently completing descriptive invoice data, which in most cases involves entering the value 1 (YES, meaning it is present) in the appropriate column. Standard Excel functions like copy/paste for a selected range can be utilized. Note that the new JPK_V7M structure introduces 29 additional columns with YES/NO designations.

Editing JPK_V7M in Spreadsheet

Excel File – JPK_V7M Header Data

Editing JPK_V7M in Spreadsheet

Excel File – JPK_V7M Sales Records

Editing JPK_V7M in Spreadsheet

Excel File – JPK_V7M Purchase Records

Generating JPK_V7M Based on Excel Data

This function is available via Menu/JPK/Import z XLS (import from XLS). Each type of JPK file has a dedicated wizard tailored to the required XSD schemas. Using this conversion, you can quickly create the required JPK file from Excel data, which can be prepared manually or imported (copied) from your ERP system.

JPK Generator is extremely useful for users of other accounting systems that do not have direct JPK file support, particularly foreign programs or older software without support and current updates.

Generating JPK_V7M from Excel Data

Import JPK_V7M from Excel Data

Generating JPK_V7M from Excel Data

Import JPK_V7M from Excel Data

Generating JPK_V7M from Excel Data

Import JPK_V7M from Excel Data

Generating JPK_V7M from Excel Data

Import JPK_V7M from Excel Data

Generating JPK_V7M from Excel Data

Import JPK_V7M from Excel Data

The [Analiza i Edycja] (analysis and editing) button button opens a previously described window with all analytical, reporting, and editing functionalities for the imported data. If inconsistencies due to missing or incorrect data in the Excel file are identified during the analysis, they can be corrected at this stage, and the changes will be reflected in the generated JPK XML file.

Generating JPK_V7M from Excel Data

Import JPK_V7M from Excel Data

Description of the XSD Structure of the JPK_V7M File

The Ministry of Finance provides over 80 pages of the JPK_V7M file description in PDF format. For the average user, it is completely incomprehensible and unhelpful. To facilitate structure verification, editing, and generation, we have prepared a concise table that describes all elements of the file in the original XSD structure, Excel files, and API.

  • JPK Symbol – the original name defined in the XSD schema. These names appear in the XML file analyzed after loading or generating.
  • Excel Name – the column name in the Excel sheet used for generating JPK.
  • API Name – the field names of individual classes and parameters of methods for generating JPK files using the built-in API Generator.

JPK Symbol Excel Name API Name Description
       
Header     JPK_V7M Header
CelZlozenia B2 CelZlozenia 1=submission, 2=correction
DataWytworzeniaJPK B3 DataWytworzeniaJPK Date and time of creating JPK_V7M
Rok B4 Rok Year of the period covered by JPK_V7M
Miesiac B5 Miesiac Month of the period covered by JPK_V7M
       
Declaration     Integrated VAT-7 (22) Declaration
P_10 * * Amount of the tax base from the supply of goods and services exempt from tax within the country
P_11 * * Amount of the tax base from the supply of goods and services outside the country
P_12 * * Amount of the tax base from services referred to in Article 100(1)(4) of the Act
P_13 * * Amount of the tax base from the supply of goods and services in the country taxed at 0%
P_14 * * Amount of the tax base from the supply of goods referred to in Article 129 of the Act
P_15 * * Amount of the tax base from the supply of goods and services in the country taxed at 5%, including corrections made under Article 89a(1) and (4) of the Act
P_16 * * Amount of output tax due from the supply of goods and services in the country taxed at 5%, including corrections made under Article 89a(1) and (4) of the Act
P_17 * * Amount of the tax base from the supply of goods and services in the country taxed at 7% or 8%, including corrections made under Article 89a(1) and (4) of the Act
P_18 * * Amount of output tax due from the supply of goods and services in the country taxed at 7% or 8%, including corrections made under Article 89a(1) and (4) of the Act
P_19 * * Amount of the tax base from the supply of goods and services in the country taxed at 22% or 23%, including corrections made under Article 89a(1) and (4) of the Act
P_20 * * Amount of output tax due from the supply of goods and services in the country taxed at 22% or 23%, including corrections made under Article 89a(1) and (4) of the Act
P_21 * * Amount of the tax base from intra-community supply of goods
P_22 * * Amount of the tax base from the export of goods
P_23 * * Amount of the tax base from intra-community acquisition of goods
P_24 * * Amount of output tax due from intra-community acquisition of goods
P_25 * * Amount of the tax base from the import of goods settled under Article 33a of the Act
P_26 * * Amount of output tax due from the import of goods settled under Article 33a of the Act
P_27 * * Amount of the tax base from the import of services, excluding services purchased from VAT taxpayers under Article 28b of the Act
P_28 * * Amount of output tax due from the import of services, excluding services purchased from VAT taxpayers under Article 28b of the Act
P_29 * * Amount of the tax base from the import of services purchased from VAT taxpayers under Article 28b of the Act
P_30 * * Amount of output tax due from the import of services purchased from VAT taxpayers under Article 28b of the Act
P_31 * * Amount of the tax base from the supply of goods where the buyer is the taxpayer, as per Article 17(1)(5) of the Act
P_32 * * Amount of output tax due from the supply of goods where the buyer is the taxpayer, as per Article 17(1)(5) of the Act
P_33 * * Amount of output tax due from goods included in the inventory referred to in Article 14(5) of the Act
P_34 * * Refund amount of the deducted or returned sum spent on the purchase of cash registers, as referred to in Article 111(6) of the Act
P_35 * * Amount of output tax from intra-community acquisition of means of transport, shown as the output tax from P_24, due to be paid within the timeframe mentioned in Article 103(3), in connection with paragraph 4 of the Act
P_36 * * Amount of tax from intra-community acquisition of goods, as per Article 103(5a) of the Act, due to be paid within the timeframes outlined in Articles 103(5a) and 103(5b)
P_37 * * Total amount of the tax base. Sum of values from P_10, P_11, P_13, P_15, P_17, P_19, P_21, P_22, P_23, P_25, P_27, P_29, P_31
P_38 * * Total amount of output tax. Sum of values from P_16, P_18, P_20, P_24, P_26, P_28, P_30, P_32, P_33, P_34 minus amounts from P_35 and P_36
P_39 B11 NadwyzkaPD Amount of surplus input tax over output tax from the previous declaration, value from P_62 reported in the previous declaration or resulting from a decision
P_40 * * Net value of acquisitions of goods and services classified as fixed assets
P_41 * * Amount of input tax due from acquisitions of goods and services classified as fixed assets
P_42 * * Net value of other acquisitions of goods and services
P_43 * * Amount of input tax due from other acquisitions of goods and services
P_44 * * Amount of input tax due from input tax corrections for goods and services classified as fixed assets
P_45 * * Amount of input tax due from input tax corrections for other acquisitions of goods and services
P_46 * * Amount of input tax due from corrections referred to in Article 89b(1) of the Act
P_47 * * Amount of input tax due from corrections referred to in Article 89b(4) of the Act
P_48 * * Total input tax deductible. Sum of values from P_39, P_41, P_43, P_44, P_45, P_46, and P_47
P_49 B12 KwotaZakupuKas Amount spent on the purchase of cash registers deductible in the settlement period, reducing the amount of output tax due. The value in P_49 cannot exceed the difference between P_38 and P_48. If this difference is ≤ 0, report 0
P_50 B13 ZaniechaniePoboru Amount of tax exempted from collection
P_51 * * Amount of tax due for payment to the tax office. If the difference between P_38 and P_48 is > 0, then P_51 = P_38 - P_48 - P_49 - P_50. Otherwise, report 0
P_52 B14 Amount spent on cash registers, deductible in the settlement period, refundable, or increasing input tax carried forward. If P_48 ≥ P_38 or the deduction exceeds the tax surplus, the remaining unclaimed deduction from P_49 is reported in P_52 for refund or future deduction
P_53 * * Surplus of input tax over output tax. If P_48 ≥ P_38, then P_53 = P_48 - P_38 + P_52. Otherwise, report 0
P_54 B16 Amount of surplus input tax over output tax refundable to the taxpayer's account
P_55 B17 Refund to the taxpayer's VAT account within 25 days
P_56 B17 Refund to the taxpayer's settlement account within 25 days
P_57 B17 Refund to the taxpayer's settlement account within 60 days
P_58 B17 Refund to the taxpayer's settlement account within 180 days
P_59 B18 Offsetting the tax refund against future tax liabilities: 1 = yes. The taxpayer requests to offset the tax refund against future tax liabilities in accordance with Article 76 § 1 and Article 76b § 1 of the Ordynacja podatkowa Act of August 29, 1997 (Dz. U. z 2019 r. poz. 900, as amended), specifying the offset amount and type of tax liability
P_60 B19 Amount of refund to offset against future tax liabilities
P_61 B20 Type of future tax liability
P_62 * * Amount of surplus input tax over output tax carried forward to the next settlement period. Subtract P_54 from P_53.
P_63 B22 P_63 The taxpayer performed activities during the settlement period as per Article 119 of the Act: 1 = yes
P_64 B23 P_64 The taxpayer performed activities during the settlement period as per Article 120(4) or (5) of the Act: 1 = yes
P_65 B24 P_65 The taxpayer performed activities during the settlement period as per Article 122 of the Act: 1 = yes
P_66 B25 P_66 The taxpayer performed activities during the settlement period as per Article 136 of the Act: 1 = yes
P_67 B26 P_67 The taxpayer used a tax obligation reduction as per Article 108d of the Act: 1 = yes
P_68 B28 P_68 Amount of tax base correction as per Article 89a(1) of the Act
P_69 P_69 Amount of output tax correction as per Article 89a(1) of the Act
P_ORDZU B29 P_ORDZU Explanation of the reasons for submitting a correction
Pouczenia Value of 1 indicates acknowledgment and acceptance of the following instructions: In case of non-payment of tax to the tax office within the required deadline or incomplete payment, this declaration serves as the basis for issuing an enforcement title under administrative enforcement regulations. Providing false or omitted information exposing the tax to underpayment is subject to liability under the Penal Fiscal Code
       
SprzedazWiersz     Record containing data for proper output tax settlement
LpSprzedazy Lp automatycznie Line number in the record for output tax settlement
KodKrajuNadaniaTIN KodKraju KodKraju Country code of the number assigned to the buyer, supplier, or service provider for tax or VAT purposes
NrKontrahenta NIP NIP Number assigned to the buyer, supplier, or service provider for tax or VAT purposes (numeric-alphabetic code only)
NazwaKontrahenta Nazwa NazwaKontrahenta Name or business name of the buyer, supplier, or service provider
DowodSprzedazy NrFaktury DowodSprzedazy Document number
DataWystawienia DataWystawienia DataWystawienia Date of document issuance
DataSprzedazy DataSprzedazy DataSprzedazy Date of delivery, service completion, or payment receipt as per Article 106b(1)(4) of the Act, if specified and different from the issuance date. Otherwise, leave blank
TypDokumentu TypDok TypDokumentu Document type designation:
RO - Internal summary document containing sales from cash registers,
WEW - Internal document,
FP - Invoice as per Article 109(3d) of the Act
Designations for delivery and service provision
GTU_01 GTU_01 GTU_01 Delivery of alcoholic beverages, including ethyl alcohol, beer, wine, fermented beverages, and intermediate products as defined by excise tax regulations
GTU_02 GTU_02 GTU_02 Delivery of goods referred to in Article 103(5aa) of the Act
GTU_03 GTU_03 GTU_03 Delivery of heating oil as defined by excise tax regulations, as well as lubricating oils, other oils with CN codes from 2710 19 71 to 2710 19 99, excluding products with CN code 2710 19 85 (white oils, liquid paraffin) and greases classified under CN code 2710 19 99, lubricating oils with CN code 2710 20 90, and lubricating preparations under CN heading 3403, excluding greases classified under this heading
GTU_04 GTU_04 GTU_04 Delivery of tobacco products, tobacco leaves, electronic cigarette liquids, and innovative products as defined by excise tax regulations
GTU_05 GTU_05 GTU_05 Delivery of waste specified exclusively in items 79-91 of Annex 15 to the Act
GTU_06 GTU_06 GTU_06 Delivery of electronic devices and parts or materials for them, specified exclusively in items 7-9, 59-63, 65, 66, 69, and 94-96 of Annex 15 to the Act
GTU_07 GTU_07 GTU_07 Delivery of vehicles and vehicle parts with CN codes exclusively from 8701-8708 and CN 8708 10
GTU_08 GTU_08 GTU_08 Delivery of precious and non-precious metals specified exclusively in items 1-3 of Annex 12 to the Act and in items 12-25, 33-40, 45, 46, 56, and 78 of Annex 15 to the Act
GTU_09 GTU_09 GTU_09 Delivery of medicines and medical devices, including medicinal products, foodstuffs for special nutritional purposes, and medical devices subject to the reporting obligation under Article 37av(1) of the Act of September 6, 2001 – Prawo farmaceutyczne (Dz. U. z 2019 r. poz. 499, as amended)
GTU_10 GTU_10 GTU_10 Delivery of buildings, structures, and land
GTU_11 GTU_11 GTU_11 Provision of services related to the transfer of greenhouse gas emission allowances, as referred to in the Act of June 12, 2015, on the Greenhouse Gas Emissions Trading System (Dz. U. z 2018 r. poz. 1201 and 2538, and Dz. U. z 2019 r. poz. 730, 1501, and 1532)
GTU_12 GTU_12 GTU_12 Provision of intangible services exclusively: advisory, accounting, legal, management, training, marketing, head office services, advertising, market and public opinion research, scientific research, and development services
GTU_13 GTU_13 GTU_13 Provision of transportation and warehousing services - Section H PKWiU 2015 symbol ex 49.4, ex 52.1
Designations for procedures
SW SW SW Delivery within mail-order sales from the territory of the country as referred to in Article 23 of the Act
EE EE EE Provision of telecommunications, broadcasting, and electronic services as referred to in Article 28k of the Act
TP TP TP Existing relationships between the buyer and the supplier/service provider as referred to in Article 32(2)(1) of the Act
TT_WNT TT_WNT TT_WNT Intra-community acquisition of goods made by the second VAT taxpayer in a simplified procedure, as referred to in Chapter 8 of Section XII of the Act
TT_D TT_D TT_D Delivery of goods outside the country made by the second VAT taxpayer in a simplified procedure, as referred to in Chapter 8 of Section XII of the Act
MR_T MR_T MR_T Provision of tourism services taxed under the margin scheme, as referred to in Article 119 of the Act
MR_UZ MR_UZ MR_UZ Delivery of used goods, works of art, collector's items, and antiques taxed under the margin scheme, as referred to in Article 120 of the Act
I_42 I_42 I_42 Intra-community supply of goods following the importation of those goods under customs procedure 42 (import)
I_63 I_63 I_63 Intra-community supply of goods following the importation of those goods under customs procedure 63 (import)
B_SPV B_SPV B_SPV Transfer of a single-purpose voucher made by a taxpayer acting in their own name, taxed under Article 8a(1) of the Act
B_SPV_DOSTAWA B_SPV_DO B_SPV_DOSTAWA Delivery of goods and services covered by a single-purpose voucher to the taxpayer who issued the voucher, under Article 8a(4) of the Act
B_MPV_PROWIZJA B_MPV_PR B_MPV_PROWIZJA Provision of intermediation and other services related to the transfer of multi-purpose vouchers, taxed under Article 8b(2) of the Act
MPP MPP MPP Transaction subject to mandatory split payment mechanism
KorektaPodstawyOpodt KorektaPO KorektaPodstawyOpodt Correction of the tax base and output tax, as referred to in Article 89a(1) and (4) of the Act
K_10 K_10 K_10 Amount of the tax base from the supply of goods and services exempt from tax within the country
K_11 K_11 K_11 Amount of the tax base from the supply of goods and services outside the country
K_12 K_12 K_12 Amount of the tax base from services referred to in Article 100(1)(4) of the Act
K_13 K_13 K_13 Amount of the tax base from the supply of goods and services in the country taxed at 0%
K_14 K_14 K_14 Amount of the tax base from the supply of goods, as referred to in Article 129 of the Act
K_15 K_15 K_15 Amount of the tax base from the supply of goods and services in the country taxed at 5%, including corrections made under Article 89a(1) and (4) of the Act
K_16 K_16 K_16 Amount of output tax due from the supply of goods and services in the country taxed at 5%, including corrections made under Article 89a(1) and (4) of the Act
K_17 K_17 K_17 Amount of the tax base from the supply of goods and services in the country taxed at 7% or 8%, including corrections made under Article 89a(1) and (4) of the Act
K_18 K_18 K_18 Amount of output tax due from the supply of goods and services in the country taxed at 7% or 8%, including corrections made under Article 89a(1) and (4) of the Act
K_19 K_19 K_19 Amount of the tax base from the supply of goods and services in the country taxed at 22% or 23%, including corrections made under Article 89a(1) and (4) of the Act
K_20 K_20 K_20 Amount of output tax due from the supply of goods and services in the country taxed at 22% or 23%, including corrections made under Article 89a(1) and (4) of the Act
K_21 K_21 K_21 Amount of the tax base from intra-community supply of goods, as referred to in Article 13(1) and (3) of the Act
K_22 K_22 K_22 Amount of the tax base from the export of goods
K_23 K_23 K_23 Amount of the tax base from intra-community acquisition of goods
K_24 K_24 K_24 Amount of output tax due from intra-community acquisition of goods
K_25 K_25 K_25 Amount of the tax base from the import of goods settled in accordance with Article 33a of the Act, confirmed by a customs declaration or import declaration as per Article 33b of the Act
K_26 K_26 K_26 Amount of output tax due from the import of goods settled in accordance with Article 33a of the Act, confirmed by a customs declaration or import declaration as per Article 33b of the Act
K_27 K_27 K_27 Amount of the tax base from the import of services, excluding services purchased from VAT taxpayers under Article 28b of the Act
K_28 K_28 K_28 Amount of output tax due from the import of services, excluding services purchased from VAT taxpayers under Article 28b of the Act
K_29 K_29 K_29 Amount of the tax base from the import of services purchased from VAT taxpayers under Article 28b of the Act
K_30 K_30 K_30 Amount of output tax due from the import of services purchased from VAT taxpayers under Article 28b of the Act
K_31 K_31 K_31 Amount of the tax base from the supply of goods where the buyer is the taxpayer in accordance with Article 17(1)(5) of the Act
K_32 K_32 K_32 Amount of output tax due from the supply of goods where the buyer is the taxpayer in accordance with Article 17(1)(5) of the Act
K_33 K_33 K_33 Amount of output tax due from goods included in the inventory referred to in Article 14(5) of the Act
K_34 K_34 K_34 Refund amount for expenses on purchasing cash registers, as per Article 111(6) of the Act
K_35 K_35 K_35 Amount of output tax due from the intra-Community acquisition of means of transport, reported as output tax on intra-Community acquisitions of goods, payable within the timeframe specified in Article 103(3) in connection with paragraph 4 of the Act
K_36 K_36 K_36 Amount of output tax due from intra-community acquisition of goods, as per Article 103(5aa) of the Act, payable within the timeframes defined in Articles 103(5a) and (5b)
SprzedazVAT_Marza VATMarza VATMarza Gross sales value of goods and services taxed under the margin scheme as per Articles 119 and 120 of the Act
       
ZakupWiersz     Record containing data for proper input tax settlement
LpZakupu Lp automatycznie Line number in the record for input tax settlement
KodKrajuNadaniaTIN KodKraju KodKraju Country code of the number assigned to the supplier or service provider for tax or VAT purposes
NrDostawcy NIP NIP Number assigned to the supplier or service provider for tax or VAT purposes (numeric-alphabetic code only)
NazwaDostawcy Nazwa NazwaDostawcy Name or business name of the supplier or service provider
DowodZakupu NrFaktury DowodZakupu Document number of purchase
DataZakupu DataZakupu DataZakupu Date of issuing the purchase document
DataWplywu DataWplywu DataWplywu Date of receipt of the purchase document
DokumentZakupu TypDok TypDokumentu Designation of the purchase document:
MK - Invoice issued by a supplier or service provider who opted for the cash accounting method, as per Article 21 of the Act
VAT_RR - VAT RR Invoice, as per Article 116 of the Act
WEW - Internal document
MPP MPP MPP Transaction subject to the mandatory split payment mechanism
IMP IMP IMP Designation of input tax from the import of goods, including goods taxed under Article 33a of the Act
K_40 K_40 K_40 Net value of acquisitions of goods and services classified as fixed assets
K_41 K_41 K_41 Input tax amount eligible for deduction based on Article 86(2) of the Act, under conditions defined in the Act, from the acquisition of goods and services classified as fixed assets
K_42 K_42 K_42 Net value of acquisitions of other goods and services
K_43 K_43 K_43 Input tax amount eligible for deduction based on Article 86(2) of the Act, under conditions defined in the Act, from the acquisition of other goods and services
K_44 K_44 K_44 Input tax amount due to corrections for acquisitions of goods and services classified as fixed assets, as referred to in Articles 90a-90c and 91 of the Act
K_45 K_45 K_45 Input tax amount due to corrections for acquisitions of other goods and services, as referred to in Articles 90a-90c and 91 of the Act
K_46 K_46 K_46 Input tax amount due to corrections referred to in Article 89b(1) of the Act
K_47 K_47 K_47 Input tax amount due to corrections referred to in Article 89b(4) of the Act
ZakupVAT_Marza VATMarza VATMarza Amount of purchases of goods and services from other taxpayers directly benefiting tourists, as well as purchases of used goods, works of art, collector's items, and antiques associated with sales taxed under the margin scheme in Article 120 of the Act

*Automatic Calculations Based on Detailed Invoice Entries in the JPK_V7M File

Introduction


Changes in the JPK_V7M (2) schema effective from 2022-01-01 can be found on the official website

Refer to the next document: Generating JPK_V7M Using API.