Submitting JPK_V7M via e-mikrofirma¶

e-mikrofirma is a free official application from the Ministry of Finance for keeping a simple invoice register and submitting JPK_V7M/JPK_V7K declarations. It suits those who don't want to pay for inFakt/wFirma and are fine with entering invoices manually.

Official documentation: Podręcznik użytkownika aplikacji e-mikrofirma (PDF, Polish).

Who it's for¶

• VAT payers with a small number of invoices per month.
• Those who need to submit a zero JPK_V7M declaration for free.
• Those who generate the JPK XML file in another program and just want to send it — for that, Klient JPK_WEB is enough (see below).

Logging in¶

1. Go to e-Urząd Skarbowy.

2. Choose to log in via login.gov.pl (profil zaufany, aplikacja mObywatel, bankowość elektroniczna, or e-dowód).

   Logging in with «dane podatkowe» won't work

   If you log in to e-Urząd Skarbowy with taxpayer data (NIP/PESEL + amounts from declarations), the e-mikrofirma application is unavailable. You need a full login via login.gov.pl.

3. Inside e-Urząd Skarbowy, open the e-mikrofirma tile.

Initial profile setup¶

On first login, the application will ask you to register a company profile — the Rejestracja screen:

• Dane identyfikacyjne: NIP (⚠ cannot be changed after registration — double-check before submitting), REGON and BDO (optional), first name, last name, date of birth, company name and logo (optional — they will appear on invoices).
• Dane adresowe: company address, phone, e-mail.
• Dane do rozliczeń: settlement method — miesięczne (JPK_V7M) or kwartalne (JPK_V7K), bank account number, your Urząd Skarbowy.
• A checkbox confirming you've read the klauzule informacyjne and the Zarejestruj button.

After registration you land on the start page with a menu on the left: Nowy dokument (invoices), e-Faktury zakupu w KSeF, Lista dokumentów, Ewidencje, Deklaracje, Rozliczenia, Lista JPK, Baza kontrahentów. If a banner «Konto nie jest powiązane z KSeF» appears at the top — the «instrukcji» link inside it explains how to grant the application permissions in KSeF (needed for issuing e-Faktury).

Entering invoices¶

Sales invoice¶

Menu → Nowy dokument → Nowa faktura sprzedaży. The form has five sections. Fields marked with an asterisk in the application are required — they are also marked with * below.

1. Dane faktury — the invoice details:

2. Kontrahent — the buyer:

3. Pozycje — the invoice line items:

• The Faktura wystawiona w cenach: Netto / Brutto * switch — which prices to calculate from (usually Netto).
• The line items table: Nazwa (name of the service/goods), Cena jedn. netto, Ilość, Jednostka miary (e.g. szt. or usł.), Stawka VAT — a dropdown: 23%, 8%, 5%, 0%, ZW (zwolnione — a «Powód zwolnienia» field will appear), OO (odwrotne obciążenie). The Netto / VAT / Brutto [PLN] columns recalculate automatically, with a Suma row at the bottom.
• The Dodaj kolejną pozycję button — if there are several line items.
• Kody towarów i usług (opt.) — GTU_01–GTU_13; not required for programming.
• Oznaczenia dotyczące procedur (opt.) — SW, EE, TP, etc.; a typical sole trader doesn't need them.

4. Płatność — payment:

5. Uwagi (opt.) — notes up to 256 characters (e.g. Reverse charge — VAT is charged to the buyer for a counterparty outside the EU).

At the bottom there are three buttons: Zapisz (save), Zapisz i pokaż PDF (save and open the invoice PDF), Anuluj. Saved invoices live in Lista dokumentów → Faktury sprzedaży, where you can also edit them, download the PDF, or issue a faktura korygująca.

Purchase invoice¶

Menu → Nowy dokument → Nowa faktura zakupu. Similar, but the counterparty's NIP is required, and you need to choose the Rodzaj wpisu (fixed assets or other goods and services). From 01.02.2026, an oznaczenie faktury is mandatory: NrKSeF (the number from KSeF), BFK (paper/electronic outside KSeF), or OFF.

Generating JPK_V7M for a period¶

1. Enter all documents for the reporting month.

2. Deklaracje section → select the period → Uzupełnij deklarację. Most of the fields will be filled in automatically from the entered invoices.

   Carrying over the VAT nadwyżka (field P_39)

   The VAT surplus from the previous period is not carried over automatically — check it and enter it manually.

3. Zapisz (or Zapisz i pokaż PDF — to check it with your own eyes).

4. Rozliczenia section → select the period → Generuj i wyślij JPK_VAT — the period will be closed, and the application will redirect you to Klient JPK_WEB for signing and sending. (The Generuj JPK_VAT button without sending lets you download the XML or undo closing the period with the Cofnij rozliczenie button.)

Zero declaration¶

If there were no sales or purchases in the reporting month, you still need to submit a zero declaration:

1. Rozliczenia section → the Nowe zerowe rozliczenie button (top right corner).
2. Choose the period → Dodaj rozliczenie.
3. Then as usual: Uzupełnij deklarację → Zapisz → Generuj i wyślij JPK_VAT.

Signing and sending¶

Sending goes through Klient JPK_WEB. Signing methods:

1. Profil Zaufany — a pz.gov.pl login window opens, you sign and wait for the automatic redirect back (don't close the window).
2. Kwota przychodu (dane autoryzujące) — for individuals only: NIP, first name, last name, date of birth, and the income amount from the PIT declaration for the year two years before the year of sending (e.g. when sending in 2026 — the income from the PIT for 2024).
3. Podpis kwalifikowany — for holders of a qualified signature.

After signing — Wyślij. The Podsumowanie screen will show a Numer referencyjny (save it) and you'll get an e-mail notification.

Downloading the UPO¶

UPO (Urzędowe Poświadczenie Odbioru) is the official confirmation that the declaration was accepted:

• in e-mikrofirma: Lista JPK → JPK_VAT → next to the sent document, the Pobierz UPO button → Pokaż PDF / Pobierz XML;
• in Klient JPK_WEB: Sprawdź status → enter the Numer referencyjny → Sprawdź → Pobierz PDF / XML.

Korekta¶

If you found an error after sending:

1. Rozliczenia → Cofnij rozliczenie (the status changes to Cofnięte).
2. Make the corrections in the invoices/declaration.
3. Generuj i wyślij JPK_VAT again — the file will be sent with cel złożenia 2 (correction), and the original document gets the Skorygowane status.

Sending a ready XML (Klient JPK_WEB)¶

If you generate JPK_V7M in another program (or your accountant sent you an XML), you can send it without e-mikrofirma — directly via Klient JPK_WEB:

1. On the Wyślij dokumenty screen, drag and drop the .xml file (or + Dodaj pliki).
2. Dalej → Podpisz dokumenty (the signing methods are the same — see above).
3. Wyślij → save the Numer referencyjny → download the UPO after processing.

Common errors¶