he Ministry of Finance presents below the logical structures of electronic tax books and accounting documents referred to in art. 193 a § 2 of the Act of 29 August 1997 Tax Code (Journal of Laws of 2015, item 613, as amended) together with information brochures.
The new JPK_VAT structures with the declaration (JPK_V7M and JPK_V7K) have been made available to the public in order to enable taxpayers to adapt their IT systems to the requirements in force since 01/04/2020. Ultimately, JPK_V7M and JPK_V7K structures as an electronic document template will be published on the e-PUAP electronic public administration services platform.
Source Ministry of Finance
