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, IBAN/account)
- 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
For cross-border work, the right wording matters. Invoice Forever offers ready-made Polish VAT notes such as:
- 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
Mandatory B2B e-invoicing via the national KSeF system began on 1 February 2026 for large taxpayers (2024 turnover above PLN 200 million) and extends to all other businesses from 1 April 2026, with micro-enterprises following on 1 January 2027. Invoices must use the structured FA(3) XML schema and are only legally valid once KSeF assigns a reference number. A penalty-free grace period runs until 31 December 2026, and the smallest issuers (monthly invoiced sales up to PLN 10,000) may stay outside KSeF until then.
Invoice Forever can export a structured EN 16931 / Peppol BIS (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 23 July 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 from 1 April 2026 for all other businesses, using the structured FA(3) format; micro-enterprises join on 1 January 2027.
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PLN and 23% VAT already set, on A4 paper. No signup, no watermark.
Make an invoice for Poland