Since January the 1st the small companies, which send so far VAT-7 and VAT-7K are now obliged to send transactions “ in details” by sending JPK_VAT on monthly basis. It is the only one module sent without request of TAX Office. It include sales and purchase registers. Most of accounting systems can generate JPK or are adjusting right now to can do it soon.
It is possible to generate JPK VAT in” hand made” way by using structures published here:
http://www.finanse.mf.gov.pl/web/wp/pp/jpk/jpk-dla-mikroprzedsiebiorcow