The JPK_VAT7M and JPK_VAT7K declarations are electronic documents that entrepreneurs in Poland submit to settle VAT (Act of 11 March 2004 on VAT, Article 100). The JPK (Standard Audit File) system aims to simplify and standardise tax procedures. Their purpose is to: Report VAT transactions – enable the tax authorities to monitor the flow of goods and services and calculate tax liabilities. Facilitate settlements – help entrepreneurs settle VAT correctly and file declarations electronically. Types: JPK_VAT7M – filed by taxpayers settling VAT monthly; contains information on revenues, costs, and VAT calculations for a given month. JPK_VAT7K – filed by taxpayers settling VAT quarterly; contains similar information but for the whole quarter. Although the declaration is quarterly, the records part is filed monthly.