VAT and JPK_V7 Deadlines in 2026 — Payment Calendar

In short: An active VAT payer files JPK_V7 (the Standard Audit File for Tax — Jednolity Plik Kontrolny) every month and pays the tax by the 25th day of the month for the previous month. Those settling monthly file JPK_V7M (records + return every month), while a small taxpayer on quarterly settlement files JPK_V7K (records every month, return and payment after the quarter). When the 25th falls on a Saturday, Sunday, or public holiday, the deadline moves to the nearest business day — in 2026 this affects January, April, July, October, and December.

VAT is the tax where a costly slip-up is easiest to make: one missed 25th of the month means arrears, interest, and the need to file a czynny żal (active regret — a voluntary disclosure notice filed before the tax office detects the breach itself). Below we break the deadlines down piece by piece — with a ready-made calendar for the whole of 2026.

Table of Contents

1. What is JPK_V7 — records and return in one file
2. JPK_V7M or JPK_V7K — monthly or quarterly
3. The basic deadline — by the 25th day of the month
4. Quarterly settlement for the small taxpayer
5. When the 25th falls on a weekend or holiday
6. VAT/JPK_V7 deadline calendar for 2026
7. VAT-EU recapitulative statement
8. What happens if you're late — interest and czynny żal
9. How not to miss a deadline
10. FAQ

1. What is JPK_V7 — records and return in one file

JPK_V7 (Standard Audit File for Tax — Jednolity Plik Kontrolny) is the single control file that replaced the old VAT-7 returns and the separate JPK_VAT files. Since then, one document combines two parts:

• The records part — a detailed record of all sales and purchase invoices (who, when, for how much, with which GTU markers and procedure codes),
• The return part — a summary settlement of output and input tax, i.e., the calculation of the VAT amount due for payment or refund.

You submit the file electronically to the tax office — there are no more paper VAT returns. It's the same file people mean when they say "VAT return," just in the form of structured XML.

Note for 2026: as mandatory KSeF (National e-Invoicing System — Krajowy System e-Faktur) rolls out, the JPK_V7 structure is being updated (including a new schema version during the year). The changes affect how the file is filled in, but they don't change the basic deadline — it's still the 25th day of the month. Confirm the schema version and format in your accounting software.

2. JPK_V7M or JPK_V7K — monthly or quarterly

You choose the file variant depending on how you settle VAT:

• JPK_V7M — for those settling monthly. Every month you file the complete set: records and the return for that month.
• JPK_V7K — for those settling quarterly (a privilege of the small taxpayer — mały podatnik). You file the records every month, but you file the return part and pay the tax once a quarter.

Quarterly settlement is an option, not an obligation. It's available to a small VAT taxpayer (mały podatnik VAT) — a business whose gross sales value in the previous year did not exceed the equivalent of 2 million euro — for 2026 that's 8 517 000 zł (converted at the NBP exchange rate of 1 October 2025).

There are exceptions, though. Quarterly settlement is not available to, among others:

• a new taxpayer — for the first 12 months after registering for VAT, settlement must be monthly,
• a taxpayer trading in sensitive goods listed in Annex 15 (Załącznik nr 15, e.g., fuels, steel, electronics) above the statutory thresholds.

You report the choice or a change of frequency on the VAT-R form.

3. The basic deadline — by the 25th day of the month

There's one rule, shared by both the payment and the filing:

You file JPK_V7 and pay VAT by the 25th day of the month following the settlement period.

For monthly settlement this means, for example, that for June 2026 the complete JPK_V7M file and the tax transfer must reach the tax office by 25 July 2026 (and since that day falls on a Saturday, the real deadline is 27 July; more in section 5).

An important distinction: the deadline for filing the file and the deadline for payment fall on the same day, but they are two separate actions. You can file the file on time and still be late with the transfer — or the other way around. Both situations carry consequences, so it's worth keeping track of them together.

You pay VAT into your individual tax micro-account (mikrorachunek podatkowy — the same one used for PIT and CIT), not into the tax office's general account.

4. Quarterly settlement for the small taxpayer

With JPK_V7K the rhythm is a little different — the records part "lives" every month, while the return closes out the quarter:

• for the first and second month of the quarter you file JPK_V7K containing only the records part (no tax payment),
• for the third month of the quarter you file JPK_V7K with that month's records plus the return part for the whole quarter — and that's when you pay VAT for all three months combined.

The deadlines still fall on the 25th of the month. The return for a given quarter (and the payment) is therefore due by the 25th day of the month after the quarter ends:

• Q1 (January–March) → by 25 April,
• Q2 (April–June) → by 25 July,
• Q3 (July–September) → by 25 October,
• Q4 (October–December) → by 25 January of the following year.

The advantage is obvious — you pay VAT four times a year instead of twelve, which improves cash flow. The downside: the quarterly lump sum can be a large one-off burden, so it's worth "setting aside" the amount every month.

5. When the 25th falls on a weekend or holiday

If the statutory deadline falls on a Saturday, Sunday, or a public holiday, it moves to the nearest business day. This rule applies to both the JPK_V7 filing and the tax payment.

In 2026, the shifts affect five monthly deadlines — in January, April, July, October, and December. Pay special attention to December: 25 December is Christmas Day, 26 December (Saturday) is the second day of Christmas, and 27 December is a Sunday — which is why the deadline moves all the way to Monday, 28 December 2026.

6. VAT/JPK_V7 deadline calendar for 2026

Below is the full deadline calendar for monthly settlement (JPK_V7M) and quarterly settlement (JPK_V7K). The dates already account for holiday shifts.

The "records only" column means that in that month the quarterly taxpayer files JPK_V7K without the return part and does not pay VAT — settlement happens at the end of the quarter.

7. VAT-EU recapitulative statement

If you carry out intra-Community transactions — WDT (intra-Community supply of goods — Wewnątrzwspólnotowa Dostawa Towarów), WNT (intra-Community acquisition of goods — Wewnątrzwspólnotowe Nabycie Towarów), or selected services for EU counterparties — you have an additional obligation: the VAT-EU recapitulative statement (informacja podsumowująca VAT-UE).

Key rules:

• you file it exclusively electronically and exclusively for monthly periods (even if you settle VAT quarterly),
• the deadline is the 25th day of the month following the month in which the EU transaction occurred,
• you don't file it for months with no EU transaction at all (there's no "zero return"),
• a missing or incorrect recapitulative statement can, among other things, result in the 0% rate on intra-Community supplies (WDT) being challenged.

This is a separate document from JPK_V7 — it's easy to forget, because its rhythm can be irregular (you file it only in months with intra-Community transactions).

8. What happens if you're late — interest and czynny żal

Late payment or late filing of JPK_V7 leads to two kinds of consequences.

Late payment interest (odsetki za zwłokę) accrues from the day after the payment deadline until the day of payment. The base tax interest rate from 5 March 2026 is 10,5% per annum (reduced rate 5,25%, increased rate 15,75%) — the rate changes along with NBP (National Bank of Poland) decisions, so check the current rate on the day of payment when calculating. Interest doesn't need to be paid if it doesn't exceed 8,70 zł.

Czynny żal (active regret — a voluntary disclosure notice) is a notification to the tax office that you've committed a fiscal offense or crime (e.g., a late file submission), before the office discovers it itself. Filed effectively and in time, it lets you avoid a fine — but it does not waive the obligation to pay the tax itself and the interest. For a late JPK_V7, a czynny żal is often needed for both the records part and the return part.

Good news: if you correct the settlement yourself and quickly pay off the arrears, the interest can be reduced by half of the base rate. The key here is taking the initiative yourself — before the tax office does.

It's also worth keeping in mind the related VAT mechanisms that are easier to manage once you have your deadlines under control — mandatory split payment on invoices covered by Annex 15, and counterparty verification via the VAT white list.

Don't miss a deadline with eKsięgowy AI

The VAT calendar is easy to overlook — especially when the 25th shifts around a holiday, and PIT, CIT, and ZUS (Social Insurance Institution — Zakład Ubezpieczeń Społecznych) deadlines are waiting alongside it. eKsięgowy AI is an AI assistant integrated with wFirma that keeps track of your tax calendar and reminds you about an upcoming payment or JPK_V7 filing (also via Telegram notifications). In conversation it will tell you how much and by when you need to pay given your settlement method, issue an e-invoice to KSeF, check a counterparty on the white list, and auto-fill company data from the NIP via GUS (Central Statistical Office — Główny Urząd Statystyczny). Less watching the calendar, zero penalties for being late.

FAQ

By when do I need to file JPK_V7 and pay VAT? By the 25th day of the month for the previous month. The same day is the deadline for both filing the file and paying the tax.

What's the difference between JPK_V7M and JPK_V7K? JPK_V7M is filed by those settling monthly (records and return every month). JPK_V7K is filed by small taxpayers on quarterly settlement — records every month, and the return and payment once a quarter.

What if the 25th falls on a Saturday, Sunday, or a public holiday? The deadline moves to the nearest business day. In 2026 this affects the deadlines in January, April, July, October, and December.

Who can settle VAT quarterly in 2026? A small VAT taxpayer (sales up to 8 517 000 zł in 2025), at least 12 months after registering for VAT, and outside the exceptions (including goods from Annex 15). The change is reported on the VAT-R form.

When do I file the VAT-EU recapitulative statement? By the 25th day of the month following the month in which the intra-Community transaction occurred, exclusively electronically and only for monthly periods. You don't file it for months without an EU transaction.

What happens if I'm late with JPK_V7? Late payment interest on the VAT arrears, plus the risk of a penalty for a fiscal offense — the latter can be avoided with an effective czynny żal (active regret notice). A czynny żal does not waive the tax itself or the interest.

Daily deadlines, interest rates, and thresholds change every year and during the year — verify the current data before filing, or consult an accountant. As of: July 2026.