What is JPK?

Question

What does JPK mean for Polish accounting and tax filing?

Auranik Consulting & Management · Accepted Answer

## Short answer
JPK (Jednolity Plik Kontrolny, Standard Audit File) is a standardized electronic file format Polish businesses use to submit accounting and tax data -- most commonly JPK_VAT, the periodic VAT reporting file that active VAT taxpayers must submit.

## Official source
Biznes.gov.pl / podatki.gov.pl, general VAT-reporting structure; informational, not personalized filing advice.

What is JPK?

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