VAT in Norman step by step: documents, bookkeeping, the JPK_V7 and examples

This guide is for the owner of a JDG (sole proprietorship) or an sp. z o.o. (limited company) who is an active VAT payer (czynny podatnik VAT) and keeps the books in Norman. It follows the whole way from a document to a filed JPK_V7 and ends with common cases. Each step is explained in more detail in the linked articles.

Transactions and documents

Norman works with two kinds of data:

• Transactions are money movements: incoming and outgoing payments from a connected bank account (business card payments included), from a CSV statement, or added by hand, for example a cash payment. See Bank connection and CSV import.
• Documents are invoices and receipts: sales invoices issued in Norman, invoices imported from KSeF, PDF files and photos you upload, and documents you forward by e-mail to the company address shown on the Documents page next to Forward receipts to. See Expenses, receipts and purchase invoices.

Norman takes the VAT for the JPK_V7 from documents only. A transaction on its own, for example a card payment without an invoice, creates neither output nor input VAT in the JPK_V7. Transactions are used to book revenue and costs (KPiR, the books of an sp. z o.o., PIT, CIT) and to see whether invoices are paid.

Where the VAT in the JPK_V7 comes from

Output VAT: sales

• Invoices issued in Norman and their corrections. With a KSeF token, Norman sends them to KSeF, and the KSeF number goes into the file. See Sending invoices to KSeF.
• Sales invoices issued outside Norman that Norman imported from KSeF.

An invoice goes into the JPK_V7 in the month of the supply or service, or in the month of issue when it states no such date (art. 19a ust. 1 of the VAT act). Norman counts a correction in the month it is issued. The payment date does not matter. A proforma invoice is not a VAT invoice and does not go into the JPK_V7.

Input VAT: purchases

Purchase invoices from KSeF. With a KSeF token, Norman imports them on its own. They go into the JPK_V7 even before you match them with a payment. If a KSeF invoice is not a business purchase, or you deduct no VAT from it, set VAT deducted to None (0%) in the document details.

Uploaded documents (file, photo, e-mail) go into the JPK_V7 when:

• the document names your company's NIP as the buyer: a receipt without it stays out, and so does an invoice with another buyer's NIP,
• the amounts are in złoty, at a Polish VAT rate (23%, 8% or 5%), with a VAT amount,
• the document has a number and a date,
• the supplier's NIP, if the document has one, is a Polish NIP (purchases from foreign suppliers are explained below),
• the document is not booked as revenue or on an account without VAT.

If the same invoice is in Norman twice, from KSeF and uploaded, Norman counts it once, as the KSeF copy. More in Purchase documents and input VAT.

You deduct input VAT on the basis of an invoice (art. 86 ust. 2 pkt 1 of the VAT act). That is why a receipt without the company's NIP gives no deduction.

When you deduct the VAT

The right to deduct arises in the period of the supply or service, but not before the period in which you received the invoice (art. 86 ust. 10 and 10b pkt 1 of the VAT act). Norman counts a purchase in the month of the later of two dates:

• KSeF invoice: the supply date on the invoice (or its issue date when there is none) and the receipt date, which is the day KSeF assigned its number (art. 106na ust. 3 of the VAT act),
• uploaded document: the document date and the day the document reached Norman.

So add documents as they come: a September invoice uploaded in October goes into the October JPK_V7.

The act also lets you deduct the VAT in one of the next three periods, or in one of the next two quarters if you file quarterly (art. 86 ust. 11 of the VAT act). For a JDG, Norman has no field to choose a later period: the month follows from the document's dates. In an sp. z o.o. you choose it on the bill (see below).

A KSeF invoice from a supplier on the cash method (metoda kasowa) goes into the JPK_V7 in the month you have paid it in full.

How much VAT you deduct

In the document details, under VAT deducted, choose:

• As the account of the booking says (the default),
• In full (100%),
• Half (50%): a vehicle also used privately (art. 86a ust. 1 of the VAT act),
• None (0%): for example food and drink or accommodation (art. 88 ust. 1 pkt 4 of the VAT act), or purchases only for VAT-exempt sales,
• By the proportion (art. 90): used for both taxed and VAT-exempt sales.

By default, Norman deducts 50% of the VAT on fuel and vehicle running costs and 0% on business meals. In an sp. z o.o.: 50% on vehicle costs and 0% on representation. Accommodation has no default: for a hotel, choose None (0%) yourself. The setting on the document takes precedence over the category.

The VAT you do not deduct is added to the cost in the KPiR (art. 23 ust. 1 pkt 43 of the PIT act) or stays on the cost account in the books of an sp. z o.o.

The proportion (art. 90)

If you have sales exempt under art. 43 next to taxed sales, set the proportion in Account → Taxes, section VAT, part VAT deduction proportion, with Set up the proportion. Norman works it out from last year's turnover on your invoices and rounds it up to a whole percent (art. 90 ust. 3 and 4). You can enter your own turnover or an estimated proportion (art. 90 ust. 8 and 9). Mark purchases used for both kinds of sales as By the proportion (art. 90) on their documents. After the year, Norman states the correction of the deduction in the first JPK_V7 of the next year (art. 91).

When the company has exempt sales, Norman prepares the JPK_V7 only after you tick on the report page: I confirm that the VAT this file deducts allows for the company's VAT-exempt sales (art. 90).

Purchases from foreign suppliers

When a foreign supplier charged no VAT, you account for the VAT yourself. In the transaction details, fill in Supplier country, Sale type (goods or services) and the EU supplier's VAT number. Norman then states output and input VAT in the same month: an import of services (art. 28b and art. 17 ust. 1 pkt 4 of the VAT act) or an intra-Community acquisition of goods. If the supplier charged foreign VAT, choose Foreign VAT was charged: the document stays out of the JPK_V7. Imports of goods and the other cases are in Purchase documents and input VAT.

Monthly bookkeeping

1. Transactions. Connect your bank account or import a CSV statement. Add cash expenses by hand.
2. Documents. Add your KSeF token, upload invoices and receipts, or forward them by e-mail. In the mobile app you can take a photo of a document.
3. Matching. Norman suggests a transaction for each document. Check the suggestions under Documents → Review documents. See Matching payments and documents.
4. Category and rate. In each transaction, set Category and VAT rate (23%, 8%, 5%, 0%, zw, np or oo). The transaction's rate is for the books: the VAT in the JPK_V7 still comes from the document.
5. Finalize. When a transaction has a category, a rate and a document, mark it Finalized. For the PIT advance and the health contribution, Norman takes only finalized transactions and KPiR entries. In a JDG, also confirm your issued invoices in the KPiR: see The KPiR, the revenue register and exchange differences.

sp. z o.o.: reviewing bills

In a company with full accounting, a cost invoice with Polish VAT goes into the JPK_V7 only once it is reviewed. Open the bill on the Payments page, click Review and record and, in the VAT in JPK section, confirm:

• Supplier NIP,
• Supplier VAT tax point date and Invoice receipt date,
• VAT deducted,
• optionally Month of entry in JPK records: one of the next 3 months if you file monthly, or a month in one of the next 2 quarters if you file quarterly (art. 86 ust. 11).

Until a bill with Polish VAT is reviewed, Norman does not prepare the file and names that bill.

Sales

• Issue invoices in Norman. On each line, choose the VAT rate: 23%, 8%, 5%, 0%, zw (exempt), np (outside Poland) or oo (reverse charge under art. 145e: exchange trading in gas, electricity and emission allowances). For zw, state the legal basis of the exemption. See VAT on the invoice.
• A proforma invoice is a request for payment. A payment before the supply is an advance, and its VAT is due for the month you receive it (art. 19a ust. 8). Norman does not issue advance invoices: see Proforma invoices, delivery notes and recurring invoices.
• Norman does not report sales without an invoice, for example sales recorded on a cash register (kasa fiskalna), in the JPK_V7.

Monthly or quarterly

Set the frequency in Account → Taxes, section VAT, as you registered it with the tax office:

• JPK_V7M: file and VAT every month,
• JPK_V7K: records every month, declaration and VAT every quarter.

In your first 12 months as an active VAT payer you file monthly (art. 99 ust. 3 and 3a of the VAT act). The deadline is the 25th of the month after the period, or the next business day when that falls on a weekend or holiday. You pay VAT to your mikrorachunek podatkowy (individual tax account). See Tax settings and Paying taxes and ZUS.

Filing the JPK_V7

1. Open Taxes and, on the JPK_V7M (VAT) card with the month (or JPK_V7K), click Review.
2. Click Preview and download XML. If something is missing, Norman lists the documents and the reasons. Fix them and check the amounts: output VAT, input VAT and VAT due.
3. If Norman asks for it, enter Excess VAT from the previous return (P_39), for example in your first month in Norman.
4. When input VAT exceeds output VAT, decide what happens to the excess (see below).
5. In the Submit JPK section, choose how to sign: Authorization data (JDG only), Profil Zaufany or Qualified electronic signature. Tick I have checked the report details and amounts. and click Send JPK to the tax office.
6. Norman fetches the UPO (official receipt) and keeps it with the report. Pay the VAT by the deadline.

The file can be sent by the company owner with a confirmed e-mail address and a paid plan. If Norman shows that sending from Norman is unavailable, download the XML file, send it in the Ministry of Finance app Klient JPK_WEB and mark the report as submitted. All steps are in The JPK_V7: how Norman prepares and files it.

You can also turn on preparation in Taxes → Tax autopilot, tab JPK filing, button Manage filing. Norman prepares the closed period, you check the documents and amounts and click Approve and choose authorization. Approving alone sends nothing.

Excess VAT: carry forward or refund

By default, Norman carries the excess forward to the next period. On the open report page you can instead choose Refund to my bank account, in full or in part, and a Term (art. 87 of the VAT act):

• 40 days: the standard term (ust. 2),
• 25 days to the VAT account (ust. 6a),
• 25 days, paid purchase invoices (ust. 6),
• 15 days, online cash registers (ust. 6d and 6e),
• 180 days, no taxable sales (ust. 5a): only when the period had no taxable sales.

The 25-day term for paid invoices and the 15-day term require, among other things, 12 months as an active VAT payer and an excess carried in from earlier returns of at most PLN 3,000. Norman checks what it can see, and you confirm the other conditions yourself. The refund goes to the bank account reported to the tax office (in CEIDG or on the NIP-1, shown on the biała lista, the white list of VAT payers).

Correction

Norman corrects only a JPK_V7 it filed itself. On the filed report's page, click File a correction: Norman prepares the whole file again from the current documents and shows the filed amounts next to the corrected ones. The reasons for the correction are required when it results in an overpayment above PLN 10,000 (art. 81 § 2b of the Tax Ordinance). You correct a JPK_V7 filed outside Norman yourself.

Examples

1. A purchase invoice from KSeF. Norman imports it on its own. It goes into the JPK_V7 in the month of the later of the supply and the day KSeF assigned its number. Match it with the payment, set the category and mark it Finalized. If it is not a business purchase, set VAT deducted to None (0%).

2. A purchase paid by business card, with a PDF invoice. The card payment appears among your bank transactions. Forward the invoice by e-mail to the company address or upload it under Documents. Norman suggests matching it with the payment. Check that the invoice shows your company's NIP. It goes into the JPK_V7 in the month of the later of the invoice date and the upload day.

3. A shop receipt without a NIP. A receipt without the buyer's NIP is not an invoice, so you deduct no VAT from it and it stays out of the JPK_V7. Set its VAT deducted to None (0%): the KPiR then counts the cost including the VAT. Whether the receipt alone is enough evidence of a cost depends on the KPiR rules, which changed in 2026 (Dz.U. 2025 poz. 1299): ask your accountant.

4. A receipt with the company's NIP up to PLN 450. Such a receipt is a simplified invoice (art. 106e ust. 5 pkt 3 of the VAT act), and Norman states it in the JPK_V7 when it reads your company's NIP on it. Sellers covered by KSeF may issue such receipts until 31 December 2026 (art. 145n of the VAT act). Norman does not check the PLN 450 limit: above it you need an invoice. If you have both the receipt and an invoice for the same purchase in Norman, set the receipt's VAT deducted to None (0%), so the VAT is not deducted twice.

5. A September invoice uploaded in October. In a JDG, Norman takes the upload day as the receipt date and counts the invoice in the October JPK_V7. If you received it in September, deducting it in October is within art. 86 ust. 11. In an sp. z o.o., enter the real Invoice receipt date. If the September JPK_V7 is already filed, choose a later Month of entry in JPK records or file a correction. A KSeF invoice whose number was assigned in September belongs to September: if that period is filed, file a correction.

6. Fuel and the car. Fuel and vehicle running costs default to 50%. When you buy or lease a car also used privately, set 50% on the document yourself. If the car is used only for the business, you keep a mileage log and you filed the VAT-26 (art. 86a ust. 3, 4 and 12), choose In full (100%).

7. Restaurant and hotel. VAT on food and drink and on accommodation is not deductible (art. 88 ust. 1 pkt 4). Business meals default to 0%. For a hotel, choose None (0%) yourself, because the travel category deducts VAT in full.

8. A software subscription from a foreign company. Give the supplier your company's EU VAT number (PL and your NIP). The invoice comes without VAT, often in euro or dollars. In the transaction, set Supplier country, Sale type: services, and the EU supplier's VAT number. Norman states an import of services in the month of the invoice date: output and input VAT at 23%, converted at the NBP rate. With a full deduction, you pay no VAT on it. If the supplier added foreign VAT, choose Foreign VAT was charged.

9. A sale to a Polish company. Issue an invoice in Norman to a client with a NIP. Norman sends it to KSeF, and its KSeF number goes into the JPK_V7 in the month of the supply. When the client pays the full amount, Norman matches the payment with the invoice on its own.

10. A sale to a private person. You can issue an invoice to a consumer in Norman, and Norman states it in the JPK_V7. KSeF is optional for consumers. Norman does not state sales on a cash register: if you have them, prepare the JPK_V7 including them outside Norman, for example with your accountant. Whether you need a cash register is explained in Bookkeeping basics.

11. One invoice paid in two instalments. The VAT follows the invoice, not the payments: the invoice goes into the JPK_V7 once, in its own month. Norman does not match part payments on its own: match them with the invoice by hand. The exception: a KSeF invoice from a supplier on the cash method goes into the JPK_V7 only once it is paid in full.

12. A mistake in a filed JPK_V7. Fix the document in Norman (add the missing invoice, change the deduction) and click File a correction on the filed report's page. If the correction changes the excess carried into a later filed return, Norman asks you to correct that return as well.

What Norman does not do

• It does not report sales without an invoice, for example cash register sales, in the JPK_V7.
• It does not support a company that itself settles VAT on the cash method (art. 21).
• It does not check the PLN 450 limit for a receipt with a NIP.
• For a JDG, it does not let you choose a later deduction period (art. 86 ust. 11).
• It does not issue advance invoices or file the VAT-UE: see The VAT-UE and VAT-UEK.
• It does not correct a JPK_V7 filed outside Norman.

Norman is software. If you are not sure whether you may deduct the VAT on a purchase, ask your accountant.