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Invoice requirements in Poland

Polish VAT invoices (faktury) must show a fixed set of data under art. 106e of the VAT Act, and since 2026 most B2B invoices must be issued and stored through the national KSeF e-invoicing system. Simplified invoices and the small-taxpayer exemption change what must appear, so check the threshold and the buyer's status before you issue.

Guide sources checked 20 October 2026Currency: PLN19 official links
VAT standard rate23%

Standard rate 23%. Reduced 8% (e.g. certain processed foods, healthcare, culture, sport, passenger transport, social housing construction, some restaurant services) and 5% (e.g. basic foods such as bread, dairy and vegetables, printed books and e-books, child car seats). Exports outside the EU and some other supplies are zero-rated (0%).

Official rates ↗
Registration

Small-taxpayer VAT exemption applies if sales net of VAT did not exceed PLN 240,000 in either the previous or the current tax year; the limit rose from PLN 200,000 on 1 January 2026 and some goods and services are excluded.

Source ↗
E-invoicingMandatory via KSeF

KSeF 2.0 is mandatory for large taxpayers (2024 sales above PLN 200 million incl. VAT) from 1 February 2026 and for other businesses from 1 April 2026. Micro-sellers with monthly invoiced sales up to PLN 10,000 may issue outside KSeF until 31 December 2026 and must use it from 1 January 2027.

Source ↗
Late payment

Under the Act of 8 March 2013 on counteracting excessive delays in commercial transactions, statutory interest on late B2B payments equals the NBP reference rate plus 10 percentage points (plus 8 points only where the debtor is a public entity that is a medical provider). The creditor also gets fixed recovery compensation of EUR 40, 70 or 100 (in PLN) depending on the debt size, without a formal demand. Default term is 30 days from delivery if none is agreed; the maximum agreed term is 60 days.

Source ↗
Tools for Poland:Invoice generatorVAT & GST calculatorLate payment interestVAT & tax ID checkerDue date calculator

What the invoice must show

Compare your draft with this checklist. What applies depends on the parties, the transaction, your tax status and the document type.

  1. Date of issue and a sequential invoice number that uniquely identifies it within one or more series.
  2. Full names or company names and addresses of the seller and the buyer, plus the seller's NIP and, for a VAT-registered buyer, the buyer's NIP (art. 106e ust. 1 pkt 3-5). Invoices under PLN 450 gross (EUR 100) may omit buyer details.
  3. Name or type of the goods or services, quantity or extent of services, and the unit net price (cena jednostkowa netto), with any discounts or rebates shown separately if not included in the unit price.
  4. Net value of the supply per VAT rate and the total net amount, the VAT rate and VAT amount for each rate, and the total amount due (kwota należności ogółem).
  5. Required wording where it applies: 'metoda kasowa' (cash accounting), 'odwrotne obciążenie' (reverse charge), 'samofakturowanie' (self-billing), 'mechanizm podzielonej płatności' (split payment for invoices above PLN 15,000 in Annex 15 categories).
  6. For VAT-exempt supplies, the legal basis of the exemption (the act or Directive 2006/112/EC provision) rather than a rate, as required by art. 106e ust. 1 pkt 19.

Key numbers

Simplified invoice limit
PLN 450 gross (EUR 100)Source ↗Below this total, buyer details and some line items may be omitted, but the invoice must still show date, number, seller details and NIP, VAT per rate.
Issue deadline
15th of the following monthSource ↗Invoices must be issued no later than the 15th day of the month after the supply or service; advance payment triggers an invoice by the 15th of the month after the payment.
Split payment
Invoices over PLN 15,000Source ↗Invoices above PLN 15,000 for goods/services in Annex 15 must carry the words 'mechanizm podzielonej płatności' (split payment).

Tax notes

Invoices must be issued no later than the 15th day of the month after the month in which the supply or service took place; if payment arrives before the supply, the invoice is due by the 15th of the month after the payment (art. 106i).

Simplified invoices are allowed for total amounts up to PLN 450 gross (EUR 100), which may omit buyer details and some item details, but must still show the issue date, a unique number, seller details, the seller's NIP and VAT amounts per rate.

Small sellers below the PLN 240,000 annual sales limit (2026) may issue invoices without VAT, but must state that VAT is not charged and the legal basis for the exemption; the exemption ends from the transaction that crosses the limit.

Electronic invoicing

KSeF (Krajowy System e-Faktur) is the mandatory structured e-invoicing system. Large taxpayers (2024 sales above PLN 200 million incl. VAT) have been required to use it since 1 February 2026, all other businesses since 1 April 2026, and micro-sellers with monthly invoiced sales up to PLN 10,000 may issue outside KSeF until 31 December 2026 and must use it from 1 January 2027.

Late payment

Under the Act of 8 March 2013 on counteracting excessive delays in commercial transactions, statutory interest on late B2B payments equals the NBP reference rate plus 10 percentage points (plus 8 points only where the debtor is a public entity that is a medical provider). The creditor also gets fixed recovery compensation of EUR 40, 70 or 100 (in PLN) depending on the debt size, without a formal demand. Default term is 30 days from delivery if none is agreed; the maximum agreed term is 60 days.

Calculate interest and compensation for Poland →

Record keeping

Invoices and the records used for VAT must be kept for as long as the tax liability can be checked, which under art. 112 of the VAT Act runs until the tax limitation period expires; the commonly cited period is five years from the end of the year in which the tax payment fell due. Keep e-invoices in KSeF or an equivalent structured archive that proves authenticity and integrity.

Watch out for

  • The consolidated VAT Act copy on ISAP dated 2025 still shows the PLN 200,000 exemption in art. 113; the PLN 240,000 limit for 2026 comes from the official gov.pl guidance, so check the current text before quoting it in a formal document.
  • Late-payment interest and compensation rules apply to B2B invoices, but not to consumers; do not rely on the default 30-day term if a longer term is agreed, because the maximum is 60 days.

Sources for this guide

Reviewed against these references on . Rules change, so check the current text before relying on it.

  1. VAT Act, consolidated text (Dz.U. 2025 poz. 775), arts. 106e, 106i, 112, 113
  2. KSeF: when invoices must be issued in KSeF
  3. Exemption from VAT for small taxpayers (PLN 240,000 for 2026)
  4. VAT rates and limits

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