JPK_V7M correction, voluntary disclosure, interest and deadlines. How to correctly amend a VAT return without penalty.
Every entrepreneur may discover an error in a past VAT return. JPK_V7M correction is a standard procedure — deadlines and voluntary disclosure are key.
When you discover a mistake in sales, purchases or deduction. Plus correction (more due) — with interest from arrears day. Minus correction — overpayment claim.
File voluntary disclosure (art. 16 of the Fiscal Penal Code) with the correction and payment — protects from criminal liability. Must be before the office starts verification.
Correction — anytime up to 5 years from the end of the year of original deadline. Interest — from day after original deadline. 2026 rate is variable.
VAT correction is no problem with a clear approach. Danexis prepares the correction and disclosure safely and on time.