Invoice Structure in Poland

/ Doing Business in Poland

Invoicing in Poland in a Brief

Transactions between VAT taxpayers must be documented by a VAT invoice. In general invoices should be issued within 7 days from the day of release of goods or carrying out a service.

Simultaneously, according to the Regulation of Ministry of Finance dated 28 March, 2011 a VAT invoice should contain at least the following items:

  • the full name, address and tax identification numbers of the vendor and the purchaser;
  • the sequential number of Invoice marked with ‘FAKTURA VAT’ (‘VAT Invoice’); issue date of the invoice;
  • date of supply (if this date differs from the invoice’s issue date – as with continuous supplies – the taxpayer can indicate the month of the supply if the issue date of the invoice is also indicated);
  • the quantity and nature of the goods or services supplied;
  • the unit price, exclusive of VAT (net unit price) of the goods or services supplied;
  • value of the goods or services sold exclusive of VAT (net value);
  • applicable VAT rate(s);
  • total net value of the goods sold or services rendered divided according to particular VAT rates and exemptions;
  • VAT amount from total net sales value, divided according to particular VAT rates;
  • total amount due with the VAT amount due.

The amount of VAT due should be always presented in Polish currency (PLN) even if the amount of payment is presented in foreign currency.


Last updated: 22.07.2022

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