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
Need help with your Polish VAT compliance?
Researching Polish VAT legislation is the first step to understanding your VAT compliance needs. Avalara has a range of solutions that can help your business depending on where and how you trade.
Latest Polish news
February 20, 2019
Poland has received approval from the EU to impose mandatory VAT split payments from 1 July 2019. The approval is temporary, lasting until February 2022.
January 30, 2019
The Polish Ministry of Finance has set a revised date of 1 July 2019 for the implementation of mandatory VAT split payments for a range of B2B transactions.
January 25, 2019
The European Commission (EC) has proposed switching from unanimous to majority voting on EU VAT and other tax policies. The aim is to progress fiscal reforms which face immovable opposition from just a limited number of member states.
- Czech Republic
- United Kingdom