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Unified Control File (JPK)

Unified Control File (JPK) At the beginning of 2020, the Unified Control File for Tax—JPK_VDEK—replaced most of the previous VAT statement formats for the major national taxpayers. It also prompts taxpayers towards monthly instead of quarterly audits. The JPK_V7M(2) and JPK_V7K(2) have replaced the older formats since the beginning of 2022. Each of the JPK documents described with the appropriate scheme is to constitute a separate XML file. The generated XML file should be UTF-8 encoded. The compliant schema is published on the website of the Polish Ministry of Finance. If the submitted JPK_VAT statement contains errors, the head of...

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