JPK_V7M(3) as from Feb-26, but JPK_V7M(2) for Jan-26 and earlier

Summary:

According to the warning on page 3 of the "information brochure regarding the structure of JPK_VAT with declaration [JPK_V7M(3), JPK_V7K(3)]" (Broszura – JPK_VAT z deklaracją od 1 lutego 2026) the version (3) template (JPK_V7M(3)/JPK_V7K(3)) should be used for settlement periods as from February 2026 and the version (2) template (JPK_V7M(2)/JPK_V7K(2)) should be used for settlement periods from January 2022 to January 2026. Because of the particular Polish tax point date regulations a lot of corrections to declarations of past periods happen. This would mean that for example JPK_V7M(3) has to be submitted for Feb-26, but that corrections for Jan-26 and earlier months have to be submitted according to JPK_V7M(2).