Invoicing is an essential part of running a business in Poland. It is a legal requirement for businesses to issue invoices for goods and services sold, and failure to comply with the invoicing regulations can result in penalties and fines. Therefore, it is important to understand and follow the requirements for issuing invoices in Poland.
Here are the key requirements for issuing invoices in Poland:
- date of issue
- sequential number
- the name and address of the supplier and the customer
- VAT registration number of the supplier (with prefix)
- VAT registration number of the customer (with prefix)
- date of supply (day, month and year or month and year) if is different from the date the invoice was issued
- description of the goods/services supplied
- quantity of goods and measurement units or nature of services
- price per unit excluding VAT
- rebate amounts if not included in the price per unit
- value of goods/services supplied, excluding VAT (net sales value)
- VAT rates
- total net taxable amount per VAT rates or exemptions
- amounts of VAT relating to different VAT rates
- value of supplied goods/services including VAT (gross sales value)
- the VAT amount expressed in PLN if the invoices was issued in different currency (applicable to domestic invoices with PL VAT rate)
- in the case of the supply of goods or the provision of services for which the buyer of the goods or services is obliged to account for the value added tax or tax of a similar nature – the words “reverse charge”
- in the case of invoices in which the total amount due exceeds PLN 15,000 or its equivalent expressed in a foreign currency, covering the supply of goods or services referred to in Annex 15 to the VAT Act made to the taxpayer – the words “split payment mechanism” . To convert amounts denominated in a foreign currency into zlotys, the rules for converting amounts used to determine the tax base shall apply.
Important: The invoice shall be issued no later than the 15th day of the month following the month in which the goods were delivered or the service was performed.
If, prior to the delivery of the goods or the performance of the service, all or part of the payment was received, the invoice shall be issued no later than on the 15th day of the month following the month in which the money was received.
Electronic invoicing is allowed in Poland, but certain conditions must be met. The electronic invoice must be in a format that is readable by the tax authorities, and the seller must have the buyer’s consent to issue electronic invoices.
Invoice Storage Invoices must be stored for a period of five years. The storage can be in either paper or electronic form.
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