The JPK_V7: how Norman prepares and files it

Active VAT payers file the JPK_V7: a file with the period's VAT records and the VAT return. Norman prepares the file from your documents and, after you approve it, files it with the tax office. A VAT-exempt business files no JPK_V7.

Monthly or quarterly

• JPK_V7M: a file every month, due by the 25th of the following month.
• JPK_V7K: also a file every month. For the first two months of a quarter you file the records only (in Norman: JPK_V7K records with the month, marked Records only, VAT with the quarter). The file for the third month carries the return for the whole quarter. Norman files the quarter only after the records of its first two months are filed.

Deadlines on a weekend or public holiday move to the next working day. You change the frequency under Account → Taxes, section VAT.

What goes into the file

• Sales invoices from Norman and imported from KSeF, in the month of the supply or service (or, without one, of the issue date). Invoices KSeF accepted carry their KSeF number. See Invoices that did not reach KSeF.
• Purchase documents with deductible VAT. See Purchase documents and input VAT.
• Amounts in other currencies, at the NBP rate of the last business day before the tax point.

Before you prepare the file

Norman needs the NIP, a confirmed tax office and the company email. For a JDG also the owner's first and last name and the PESEL, from which Norman reads the date of birth.

Norman takes the excess VAT carried from the previous return (P_39) from the previous period. If it cannot work it out, for example in your first month in Norman, enter it in Excess VAT from the previous return (P_39) on the report page. If there was none, enter 0.

1. Check the report

1. Open Taxes and choose the JPK report for the period.
2. Click Preview and download XML. If something is missing, Norman lists the documents and the reasons above the buttons.
3. Check the amounts: output VAT, input VAT and VAT due.

Norman carries an excess of input VAT forward to the next period. It does not claim a VAT refund.

2. File from Norman

In the Submit JPK section of the report page, choose how to sign the file (How would you like to sign JPK?):

• Authorization data (JDG only): enter the revenue from your tax return or annual tax calculation for the year before last, exactly as on that return. It is revenue, not income. If you filed no return for that year, enter 0. No paid certificate needed.
• Profil Zaufany (JDG and companies): click Prepare for signing and download the file with Download signing file. Click Sign on gov.pl, upload the file in the gov.pl service and sign it with Profil Zaufany. Download the signed XML file and upload it in Norman (up to 100 KB). Signing is free. For a company, a person who represents the company signs.
• Qualified electronic signature (JDG and companies): click Prepare for signing, download the file with Download signing file, sign it in your signing app (for example SimplySign, as XAdES with the signature inside the file) and upload the signed file. For a company, a person who represents the company signs.

Then tick I have checked the report details and amounts. and click Send JPK to the tax office. Before that, Norman says: "Norman will send the JPK_V7 to the tax office. This files your return."

Only the company owner can file, with a verified email address and a paid plan. On the Free plan, download the file and file it yourself.

3. The UPO

After you send the file you can close the page. Norman checks the outcome with the Ministry of Finance and keeps the UPO once the file is accepted. You see Filed: MF accepted the return and issued the UPO and the buttons Download UPO and Download filed JPK. Both files also go to Files. You get an in-app notice, a push and an email with the UPO attached.

If MF refuses the file, Norman shows MF's code and reason. If you see Submission outcome needs checking, do not send the file again: click Check status, and if there is no reference number, contact support.

4. Pay the VAT

Pay the VAT by tax transfer to your tax micro-account (mikrorachunek podatkowy) by the 25th of the following month. You find the micro-account number with the generator on podatki.gov.pl. In the transfer, enter the form symbol VAT7 (or VAT7K) and the period, for example 26M09 for September 2026 or 26K03 for the third quarter.

Correcting a JPK_V7

Norman corrects only a return it filed.

1. On the filed report, click File a correction.
2. Norman prepares the whole file again from the current documents and shows the filed amounts next to the corrected ones.
3. Enter the reasons for the correction. They are required when the correction shows an overpayment above PLN 10,000 (art. 81 § 2b of the Tax Ordinance), and optional otherwise.
4. Confirm that the correction replaces the return MF accepted, and click Send the correction to the tax office.

If the correction changes the excess carried into a later return you have already filed, Norman asks you to correct that one too. A return filed outside Norman you correct yourself.

Filing it yourself: Klient JPK_WEB

You can also download the XML and file it in the Ministry of Finance's Klient JPK_WEB app. There you sign it with a qualified signature, a trusted signature (Profil Zaufany) or authorization data. Then mark the report as submitted in Norman. The e-mikrofirma app does not work for this: it only files a JPK it builds itself.

Tax autopilot

Under Taxes → Tax autopilot, tab JPK filing, you can switch on automatic preparation: Norman prepares each finished period, and you check the documents and amounts and approve them with Approve and choose authorization. Approval alone sends nothing: you authorize the send on the report page.

What Norman does not do yet

• It does not support a business that settles its own VAT on the cash method (art. 21). Such a business should not prepare its JPK in Norman.
• It does not report sales under domestic reverse charge: report them yourself.
• It does not apply the art. 90 proportion. If you have VAT-exempt sales (art. 43), set the deducted VAT on the documents and confirm it on the report.
• It does not claim a refund of excess VAT.
• It does not file the VAT-UE: see The VAT-UE and VAT-UEK.