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Guide · Poland · Published 2026-10-11

How to invoice in Poland: what to include

The fields a Poland invoice needs, how to number and date it, when to show VAT, the e-invoicing rules, and how to fix a mistake with a credit note.

  • zł PLN
  • VAT 23%
  • NIP
  • A4
  • English

What every invoice must show

  • The date of issue, a number that uniquely identifies the invoice, and both parties' names, addresses and NIP.
  • The date of supply where it differs from the issue date, the goods or services, the quantity, and the net value split by rate.
  • Any required annotation: the ground for an exemption, metoda kasowa, samofakturowanie, mechanizm podzielonej płatności or reverse charge.
  • Issue it by the 15th of the month after the supply. A receipt bearing the buyer's NIP counts as a simplified invoice up to 450 PLN gross.

Numbering, keeping and correcting invoices

Each invoice carries a sequential number from one or more series that identifies it uniquely (art. 106e ust. 1 pkt 2). Amounts in foreign currency are converted into zloty at the NBP average rate of the last working day before the tax point; the taxpayer may instead use the ECB rate of the day before (art. 31a ust. 1).

Retention: invoices sent to KSeF are stored there for 10 years from the end of the year of issue, and a taxpayer keeps its own copy only if the tax limitation period is longer (art. 112aa). Other invoices and VAT records are kept until the limitation period expires, which is five years from the end of the calendar year in which the tax became due (art. 112 of the VAT Act; art. 70 § 1 of the Tax Ordinance). They must be stored in Poland unless online access for the authorities is guaranteed (art. 112a).

Corrections are made with a faktura korygująca (art. 106j) that carries its own number and date, the KSeF number of the invoice it corrects, the original data and the corrected values. The correction is needed when the tax base or tax changes, goods or packaging are returned, money is refunded, or an item was wrong.

From 1 January 2027 a fine of up to 100% of the VAT shown, or up to 18.7% of the gross amount where no VAT is shown, may be imposed for failing to issue an invoice in KSeF (art. 106ni); no fiscal-offence proceedings follow from that failure alone.

Electronic invoicing in Poland

KSeF is live and mandatory. Issuing began on 1 February 2026 for the largest taxpayers and on 1 April 2026 for everyone else, and receiving through KSeF has been compulsory for all taxpayers since 1 February 2026. Reliefs run to 31 December 2026: a business invoicing 10,000 PLN gross or less in a month may still issue on paper, and no penalties are imposed for KSeF errors during 2026. Sales to consumers are outside the mandate.

Sources

How this guide was made

Written from published tax-authority guidance and reviewed on 2026-10-11. Everything here is indicative rather than a ruling on your circumstances, and rules change. Confirm anything you rely on with Krajowa Administracja Skarbowa before acting on it, and tell us if you find something out of date so we can correct it.

This guide explains the rules in general terms and is not tax advice for your circumstances. Confirm your position with a qualified adviser or with Krajowa Administracja Skarbowa.