JPK gateway - how does it work?
Dla biznesu
26 July 2025
JPK is the accounting documentation that every entrepreneur must prepare on a monthly basis or on request. The tax authorities can ask a company to submit financial attestations at any time. The uploading of this documentation can easily be done via the JPK gateway.
JPK Gateway - fast submission of single control files
The JPK Gateway is an online tool for sending Single Audit Files, i.e. accounting documents related to the financial activities of a company. The scope of JPK includes, among others, ledgers, bank statements, VAT invoices, as well as revenue and expense ledgers.
The tax authorities can ask the business owner to hand over all the aforementioned documentation at any time. They do not have to explain such a request very much - they simply have the right to carry out an audit.
When the office requests documents, there is no need to go to a stationary government office. The certificate can be provided electronically, and the JPK gateway will help with this.
This tool assists in generating files with the correct structure and format (XML). Documentation can also be compressed in the system to take up less space and stored until the files need to be shared. When the tax office requests the JPK, the gateway will also serve as a transfer tool. 
Accessing the JPK gateway - address where to find it
The JPK gateway is freely available to anyone with a web-enabled device and any web browser (Chrome, Safari, Firefox, Edge, Opera and others). The tool for uploading accounting documents can be found on the Tax Portal website. This is a state-owned site under the auspices of the Ministry of Finance. The domain address therefore ends with the extension gov.pl.
To use the gateway, once you have accessed the website indicated, you need to select the VAT tab. You then need to click on the box marked 'Single Control File', where you will find the tool for uploading documents. Under the web address of the Tax Portal, you can check the status of the submitted documents. For this you will need the reference number assigned to the action of submitting the certificates.
Who can use the Ministry's gateway to send JPK?
The Ministry's gateway for sending JPK can and even must be used by every taxpayer who keeps the accounts of his company. It should be remembered that the Single Control File is not generated only at the request of the tax authorities. According to the assumptions of the Tax Ordinance, as of 2016, both large corporations and medium and small organisations or micro-enterprises are obliged to prepare monthly financial statements. This is the so-called VAT JPK with declaration, i.e. a record of VAT purchases and sales.
Even if the company settles quarterly, the VAT JPK with the declaration must be generated twelve times a year. Remember that failure to comply with this mandatory obligation may result in fiscal penalties. The penalty depends on the amount of the tax receivable. For amounts below EUR 10,000, failure to submit a VAT JPK is considered a misdemeanour, and a fine of between 1/10 and 20 times the minimum wage is imposed on the entrepreneur. On the other hand, for higher amounts, failure to submit a VAT JPK is deemed to be a fiscal offence. Here, the fine is even higher.
It is worth remembering that the use of the JPK gateway requires proof of your own identity. After all, with the tool you are sending important data that should not fall into unwanted hands. Therefore, in order to be able to use the JPK gateway, you must be able to confirm your personal identity. A Trusted Profile account, a paid qualified signature or a signature with the amount of income you have stated on your PIT-28, PIT-36, PIT-37 or PIT-38 can help with this verification.
How to send JPK via the Ministry of Finance website?
Using the JPK gateway is not difficult. One can even say that the whole operation of sending financial certificates is very intuitive. In order to generate documents and carry out the JPK upload, you need to visit the mentioned website of the Ministry of Finance. Then you have to log in to your private profile in the e-Fiscal Office. 
Logging in can be done via the Trusted Profile, e-card, e-banking, mCitizen application or individual tax data (PESEL/NIP number + income amount). Successful login to an official account will take you to the tools for generating and sending financial statements.
The government programmes are clear and easy to use. The 'add' and 'upload documentation' functions guide the user seamlessly through the entire process of providing credentials. In addition, the Tax Portal website provides tools for preparing the simplified form, previewing and editing it. On the site, it is also possible to check the status of a financial statement that has already been submitted.
Please note that before sending JPK, it is worth making sure that the prepared file is of the right size. A maximum file size of 100 MB can be made available via the JPK gateway at any one time. If everything is in order, the finished certificate can be sent to the specific office.
How quickly does the JPK arrive in the system?
On completion of the provision of documentation, a summary of the activities carried out in the JPK gateway should appear on the user's screen. The UPO (Official Certificate of Receipt) will not appear immediately. Initially, you will only receive a unique reference number consisting of thirty-two characters. It is with this that you will be able to check the status of the submitted declaration. All acknowledgements are handled individually, so it is best to keep track of progress.
When the document obtains a status of 200, i.e. correctly submitted, it means that the PPS has passed verification. This is when you will receive the UPO, which is your confirmation that you have submitted the required documentation. Be sure to download and save the Official Receipt. You can do this using the UPO form, which can be found in the attachments section.
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