How to invoice in Poland
A Polish faktura carries more identifying detail than most: both parties' names, addresses and NIP tax IDs, a unique invoice number, and both the issue and sale dates. The body needs a line-by-line breakdown with net amounts, the VAT rate and VAT amount per rate, and the gross total. The standard VAT rate is 23%, with reduced rates of 8%, 5% and 0%. From 2026, in-scope domestic B2B invoices must be issued as structured documents through the national KSeF system rather than as plain PDFs.
| Poland at a glance | Detail |
|---|---|
| Currency | PLN (PLN) |
| Standard VAT | 23% |
| Tax ID | NIP |
| Paper size | A4 |
| Typical terms | Net 15 |
| E-invoicing | Phasing in |
Tax ID format: NIP: 10 digits, often written in groups, e.g. 526-000-12-46; the EU VAT number is the NIP prefixed with PL (PL5260001246)..
What Polish invoices must include
- The word “Invoice” and a unique, sequential invoice number
- The issue date (and the supply date if it differs)
- Your business name, address and NIP
- The client's name and address (and their NIP for reverse-charge or intra-EU supplies)
- A clear description and quantity for each line
- The net amount per VAT rate, the rate(s) applied and the VAT amount
- The total payable, in PLN
- Payment terms, the due date and how to pay (bank name and account number or IBAN)
- KSeF invoice ID (assigned automatically once the invoice is accepted)
- Split-payment note (mechanizm podzielonej płatności) for covered supplies over PLN 15,000
VAT & reverse charge
The usual Polish VAT notes read:
- VAT charged at the standard rate of 23% under the Polish VAT Act (ustawa o VAT).
- Intra-Community supply — 0% VAT under Art. 42 of the Polish VAT Act / Art. 138 of the EU VAT Directive; the customer accounts for VAT.
- Reverse charge — VAT to be accounted for by the recipient under Art. 196 of the EU VAT Directive (odwrotne obciążenie).
E-invoicing in Poland
KSeF became mandatory on 1 February 2026 for taxpayers with 2024 sales above PLN 200 million and has applied to all other taxpayers, including VAT-exempt ones, since 1 April 2026. Taxpayers whose invoiced sales do not exceed PLN 10,000 a month may issue outside KSeF until 31 December 2026. Invoices use the FA(3) schema and count as issued on the day they are sent to KSeF, which then assigns them a number. Penalties apply from 1 January 2027.
Invoice Forever can export a structured EN 16931 (UBL) e-invoice alongside the PDF (beta) — the format most of these mandates are built on. You still send it via your own access point, and some countries require their own national format.
Verified 11 September 2026 against the source. E-invoicing rules are changing quickly, so always confirm the current position with the Krajowa Administracja Skarbowa (National Revenue Administration) and its KSeF e-invoicing platform before you rely on it. This page is general guidance, not tax advice.
Payment terms in Poland
Payment terms of 14 to 30 days are typical for Polish B2B invoices. Statutory rules cap most B2B payment terms at 60 days, and statutory late-payment interest applies automatically to overdue amounts.
Questions about invoicing in Poland
23% is the standard rate. Reduced rates of 8%, 5% and 0% apply to specific goods and services such as certain foods, books, medicines and public transport.
Yes. A Polish VAT invoice must show the seller's NIP (10-digit tax ID), and the buyer's NIP for B2B sales. The EU VAT number is simply the NIP prefixed with 'PL'.
For domestic B2B, yes. KSeF became mandatory on 1 February 2026 for the largest taxpayers and on 1 April 2026 for all other taxpayers, including VAT-exempt ones, using the structured FA(3) format. Only businesses invoicing at most PLN 10,000 a month may wait until 1 January 2027.