Polish VAT Invoice Requirements
Date of issuance and storage of Polish invoices
Polish VAT invoices must be issued no later than the 15th day of the month after the taxable supply. An invoice must not be issued more than 30 days before the supply of goods or completion of a service.
Invoices must be stored for five years. Poland, like all EU member states, now permits the use of electronic invoices under certain conditions.
Polish invoice requirements
Invoices must contain at least the following basic information:
- Date of issuance
- A unique, sequential number
- VAT number of the supplier
- Full address of the supplier and customer
- Full description of the goods or services provided
- Details of quantities of goods supplied and extent of services provided
- Unit price of goods or services exclusive of VAT
- A date of the supply if different from the invoice date
- Details of any discounts or rebates if not included in the unit price
- The net, taxable value of the supply
- The VAT rate(s) applied, and the amount of VAT at each rate
- Details to support zero VAT – export, reverse charge or intra-community supply
- The total, gross value of the invoice
Latest Polish news
December 12, 2018
On 12 December, the European Commission published details of a new rule which would make large online marketplaces responsible for calculating, collecting and remitting VAT on certain B2C cross-border transactions below €150. Where goods are imported by an EU or non-EU merchant, and then sold via a marketplace in another EU country..
December 08, 2018
The Polish Ministry of Finance has provided further clarifications on 2019 changes to the reduced VAT regime. The reforms are designed to realign certain supplies to international Combined Nomenclature classifications
November 15, 2018
Poland has announced plans to cut the VAT rate on e-books from 1 April 2019...
- Czech Republic
- United Kingdom