New JPK_V7M(3) and JPK_V7K(3) schemas from 1 February 2026
On 19 December 2025, the Polish Ministry of Finance published new versions of the JPK_VAT with declaration structures — JPK_V7M(3) (monthly) and JPK_V7K(3) (quarterly). They apply to reporting periods from 1 February 2026, replacing the previous (2) versions.
Key changes in version (3)
- KSeF integration — ability to include the KSeF structured invoice number in the records
- Deposit system — new fields for settling the deposit system in JPK_VAT
- Updated validation rules and marking codes
XSD schema links
| Structure | Filing | XSD schema link |
|---|---|---|
| JPK_V7M(3) | Monthly | schemat.xsd (CRD 14090) |
| JPK_V7K(3) | Quarterly | schemat.xsd (CRD 14089) |
Official documentation (PDF)
Download the JPK_V7M(3)/JPK_V7K(3) brochure (PDF, PL)
The brochure describes all structure elements: header, taxpayer data (Podmiot1), output VAT records (GTU codes, procedure markers), input VAT records, declaration section, and control sums.
All files available at: podatki.gov.pl — JPK_VAT downloads
Contact LinTax if you need help adapting your accounting software to the new structures.