The introduction of the mandatory KSeF changed not only the way invoices are issued, but also something every business owner waits for impatiently – the deadline for the refund of excess VAT. From the February 2026 settlement onwards, a new, third version of the JPK_V7 structure applies, and the former 60 days has passed into history.
Where does the VAT surplus for refund actually come from?
The VAT mechanism is based on the following principle: output tax (on sales) is reduced by input tax (on purchases). If in a given month or quarter purchases exceeded sales – or the VAT rate on purchases was higher than on sales – a surplus of input tax over output tax arises.
The business owner then has two options: carry the surplus over to the next settlement period, or apply for it to be refunded to a bank account.
The refund application is filed directly in the declaration part of the JPK_V7 file.
60 days no longer exists – what replaces it?
For many years the standard VAT refund deadline was 60 days from filing the declaration.
From the February 2026 settlement this deadline was repealed and replaced by a new standard – 40 days.
From February 2026 this deadline applies to every active VAT payer who reported any taxable sales in Poland or abroad.
An overview of all the current refund deadlines
40 days – the new standard
The basic refund deadline from February 2026. The period starts on the day the JPK_V7 is filed with the tax office. No additional applications, no conditions – it is enough to tick the relevant box in the JPK and to have a bank account on the white list of VAT payers. Please note: filing a correction to the declaration before the refund deadline expires resets that deadline – it starts running again from the day the correction is filed.
25 days – for those who pay by transfer
The deadline shortened to 25 days is available to taxpayers whose invoices covered by a given settlement have all been paid by bank transfer, and whose counterparties' accounts appear on the white list of VAT payers. A further condition is the absence of tax arrears.
There is also a 25-day variant for a refund to a VAT account (under split payment) – here the requirements are milder and do not concern the way purchase invoices were paid.
15 days – for cashless taxpayers
The shortest refund deadline, available to so-called cashless taxpayers. This is a category for large companies that meet a range of conditions for at least 12 consecutive months: a share of cashless turnover above 80%, filing declarations on time, no tax arrears and an account on the white list. In practice it is a solution for entities with a stable, well-established tax history.
180 days – when there were no sales
If in a given settlement period the taxpayer made no sales at all – neither domestic nor foreign – the tax office has as much as 180 days to make the refund. This concerns relatively rare situations, although they do happen – for example with a newly registered taxpayer who has already incurred investment costs but has not yet issued a single sales invoice.
Can the tax office extend the refund deadline?
Yes – and regardless of the deadline chosen.
If the legitimacy of the refund requires additional verification, the head of the tax office may extend the deadline until the verification activities, the tax audit or the tax proceedings have been completed.
In practice, a large disproportion between output and input VAT will almost certainly attract the office's attention. This is no cause for concern if all the invoices are genuine and documented – but it is worth having the documentation prepared in advance. The only exception to the possibility of an extension is a refund to a VAT account – here the rules give the office no such option.
How do you apply for a refund in the new JPK_V7?
In the third version of the JPK_V7 the items concerning refunds have changed. It is worth making sure that your accounting software supports the new structure and correctly maps the chosen deadline onto the right field of the declaration. The application is filed by ticking the relevant box in the declaration part of the JPK_V7. The 40-day deadline is now the default standard, while the shortened deadlines (25 and 15 days) require the relevant items to be ticked and the formal conditions to be met.
Fengo Sp. z o.o. | Accounting Office | Cieszyn
www.fengo.pl | biuro@fengo.pl
