VAT-7 Declaration Step by Step - Complete Guide 2025

What is the VAT-7 declaration?

VAT-7 declaration is a monthly Value Added Tax (VAT) settlement filed by active VAT taxpayers. It is one of the most important tax documents for entrepreneurs in Poland.

Who must file VAT-7?

VAT-7 declaration is filed by:

• Active VAT taxpayers settling monthly
• Companies that did not choose quarterly settlement (VAT-7K)
• Taxpayers who do not use VAT exemption

When can you choose quarterly settlement?

Quarterly settlement (VAT-7K) can be chosen by:

• Small taxpayers (turnover up to EUR 2 million annually)
• Taxpayers using the cash method

VAT-7 filing deadlines

Important: If the 25th falls on a weekend or holiday, the deadline moves to the next business day.

Structure of VAT-7 declaration

Part A - Filing location

You indicate the tax office appropriate for:

• Place of residence (natural persons)
• Company headquarters (legal entities)

Part B - Identification data

• Tax ID (NIP)
• Full taxpayer name
• Headquarters or residence address

Part C - Output tax calculation

You report sales by VAT rates:

• 23% rate - standard
• 8% rate - reduced
• 5% rate - super reduced
• 0% rate - export, intra-community supply
• Exempt - financial, medical services

Part D - Input tax calculation

You report purchases with deduction rights:

• Domestic purchases
• Import of services
• Intra-community acquisition of goods (WNT)

Part E - Liability/surplus calculation

• Output tax - VAT from sales
• Input tax - VAT from purchases
• Difference - to pay or to refund

Common mistakes in VAT-7

1. Wrong VAT rates

Frequent errors:

• Construction services (8% vs 23%)
• Food products (5% vs 8%)
• E-books (5% vs 23%)

2. Incorrect dates

• Invoice with issue date in different month than sale date
• Recording invoice in wrong period

3. Missing documents

• Lost or incomplete invoices
• No export confirmation
• Incomplete invoice data

4. Calculation errors

• Adding net and gross amounts
• Rounding mistakes
• Wrong currency conversions

JPK_VAT and VAT-7

Since 2020, the VAT-7 declaration is part of JPK_V7M (Standard Audit File). You submit one file containing:

• Declaration part (former VAT-7)
• Records part (transaction details)

How Deklaro automates VAT-7?

Automatic data collection

Deklaro automatically:

• Imports invoices from KSeF
• Retrieves data from bank accounts
• Syncs with popular ERP systems

Intelligent categorization

Deklaro AI:

• Recognizes transaction type
• Assigns proper VAT rate
• Indicates irregularities

Pre-submission verification

The system checks:

• Data completeness
• Compliance with JPK_V7M schema
• Potential errors and inconsistencies

Automatic submission

After your approval:

• Declaration is electronically signed
• Sent to tax office
• You receive UPO confirmation

Penalties for VAT-7 errors

Summary

Proper VAT-7 settlement requires:

• Accurate documentation
• Knowledge of VAT rates
• Timely declaration filing
• Systematic record keeping

Automation with AI significantly reduces error risk and saves time.

Want to simplify VAT settlements? Join Deklaro and automate your tax declarations.