Polish VAT law doesn’t spell out exactly how to document Intra-Community Acquisitions (WNT). Still, proper documentation is essential — both for correct VAT settlements and in case of a tax audit. So what should your documentation include? Let’s break it down.
What should your WNT documentation show?
Even though Polish regulations don’t impose a strict format, your documents should clearly present the key facts about the transaction. At a minimum, make sure to include:
- Who’s buying and who’s selling?
Names, addresses, and VAT IDs of both parties. - When did the tax obligation arise?
- What’s the taxable amount?
- How much VAT is due?
The Polish buyer must calculate and declare VAT under the reverse charge mechanism. - Is it clearly marked as an intra-Community transaction?
It helps to explicitly state that this is a WNT transaction under EU rules. - What’s the timing rule?
According to Article 20(5) of the Polish VAT Act, the tax obligation arises when the invoice is issued by the supplier (a VAT taxpayer), or—if that doesn’t happen in time—on the 15th day of the month following the month of delivery.
Do you still need to issue internal invoices?
Not anymore. As of today, there is no legal obligation to issue internal invoices to document WNT. That said, if you still choose to prepare them for your own practical reasons (e.g. internal accounting), that’s perfectly fine. It’s not considered an error and remains a common practice among Polish businesses.
Final tip
Most often, the foreign seller’s invoice will suffice — provided it includes all the key data. If anything’s missing, it’s worth supplementing with an internal note or other document to support your VAT records.
Frequently Asked Questions (FAQ)
Q: Do I need to translate foreign invoices into Polish for WNT documentation?
A: There is no formal requirement to translate foreign invoices into Polish. However, if the original document is in a language not commonly understood by Polish tax authorities, providing a translation (even informal) is recommended, especially in the event of a tax audit.
Q: Can I deduct input VAT from WNT in the same month I recognize the output VAT?
A: Yes, under current rules, input VAT on intra-Community acquisitions can be deducted in the same VAT return in which output VAT is reported—provided the transaction is properly documented and reported in time.
Q: Do I need to register separately for WNT transactions in Poland?
If you are already registered for VAT in Poland, you do not need a separate registration for WNT. However, you must ensure that your VAT registration includes intra-Community transactions and that you report them in your VAT and EC Sales Lists (VIES).
Q: Can I deduct input VAT from WNT transactions immediately?
Yes, provided the conditions are met — namely that the transaction has been properly documented and reported. You may deduct input VAT in the same period in which the output VAT is recognized, which typically ensures a neutral cash flow effect.
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