SAF-T VAT (JPK_V7M / JPK_V7K) - Complete Guide 2026

SAF-T VAT is a mandatory XML file submitted monthly by active VAT taxpayers. It combines the former VAT-7 declaration with purchase and sales records in a single document. In this guide you'll find everything you need to know -- from file structure to practical submission instructions.

What is SAF-T VAT?

JPK_V7M (monthly) and JPK_V7K (quarterly) are the current SAF-T VAT file formats. Most sole proprietors use JPK_V7M (monthly filing).

Who must file?

• All active VAT taxpayers -- even if you had zero transactions in a given month
• Filing deadline: 25th of the month following the reporting period

File structure

The SAF-T file consists of two parts:

1. Declaration part -- replaces the old VAT-7 form (tax amounts, deductions)
2. Records part -- detailed list of all purchase and sales invoices

GTU codes

GTU (Grupa Towarowo-Uslugowa) codes mark specific categories of goods and services. Most IT contractors use:

• GTU_12 -- intangible services (including programming services)

How to submit SAF-T

Option 1: Through Bookeper AI

Bookeper generates the complete SAF-T file. You download it and submit through the e-Deklaracje system.

Option 2: Through e-Mikrofirma

Free government tool for basic SAF-T filing.

Option 3: Through your accounting software

iFirma, wFirma, inFakt all offer direct SAF-T submission.

Corrections

If you discover errors after submission:

1. Generate a corrected SAF-T file
2. Submit within 14 days of discovering the error
3. Include a written explanation of the correction reason

Penalties

• Fine for late submission (up to PLN 2,800 per file)
• Penalty for errors in records (up to PLN 500 per error, max PLN 10,000)

Generate SAF-T with Bookeper AI