Content of the invoices documenting the activities taxed outside of Poland

Detailed rules for issuing invoices confirming the supply of goods or services, for which the place of taxation is the territory of a Member State other than that the territory of Poland or the territory of third country are regulated by the Ministry of Finance Regulation dated March 28th 2011.


It should be noted that the provisions relating to the invoices documenting the activities taxed on Polish territory (i.e., § 5, 7-22 and 25 of the Regulation specifying, among others the invoice content, the date of its issuance, the conditions for issuing correction invoices and their content, the duplicate invoices, and the date by which the invoices need to be stored should also apply to invoices certifying the provision of services taxed outside of the territory of Poland.