Understand this route
Organise accounting, records and JPK according to your VAT and tax status.
What to do
1. Identify which records and JPK apply to your activity and period.
2. Submit or retain data through the relevant official tax channel.
First identify the record-keeping branch
A VAT taxpayer keeps VAT records and files JPK_V7 for the applicable period. A non-VAT business keeps the tax/accounting records that match its taxation and accounting form; this does not mean universal JPK_VAT. Other JPK structures apply only to a specific duty, request or regime.
What to retain and submit
Keep source documents, sales, costs and VAT evidence supporting the chosen form. Periodically submit only the file or return that genuinely belongs to your VAT/tax regime; delegating to an accountant does not remove the taxpayer’s responsibility.