# JPK_V7M(3)

Source: https://xmlvalid.com/schemas/jpk-v7m-3

> The monthly Polish VAT return combined with the sales and purchase records (JPK\_VAT with declaration).

Polish VAT payers who settle monthly send a JPK\_V7M file each month: the VAT-7 declaration and the VAT records in one XML file. Version 3 is the structure for periods from 2026.
The schema imports the Ministry's shared type and code list schemas, included here.

- Type: XSD
- Version: 3, 1-0E
- Namespace: `http://crd.gov.pl/wzor/2025/12/19/14090/`
- Root element: `JPK`
- Publisher: Ministerstwo Finansów (Poland) (Published by the Polish Ministry of Finance for implementers), source: https://crd.gov.pl/wzor/2025/12/19/14090/
- Validate against it: https://xmlvalid.com/validate?schema=jpk-v7m-3

## Notes

- The schema checks structure and data types. The Ministry's gateway also checks the signature, the NIP and the declaration arithmetic.
- Quarterly filers use JPK\_V7K, a separate schema not included here.
- The imports of the shared schemas point at local copies. The example is by xmlvalid.com, with dummy NIP numbers.