The question of how to issue an invoice comes down to three activities – including all data required under Article 106e of the VAT Act on the document, calculating the net, tax and gross amounts, and delivering the document to the purchaser within the statutory deadline. From 2026, most transactions between businesses require the invoice to be submitted through the National e-Invoicing System (KSeF).
Key information from the article
- An invoice must be issued no later than the 15th day of the month following the month in which the goods were delivered or the service was performed, and no earlier than the 60th day before that date.
- The absence of even one mandatory element required under Article 106e of the VAT Act deprives the purchaser of the right to deduct the tax.
- An invoice must be retained for 5 years from the end of the year in which the tax payment deadline expired, while documents issued through KSeF are archived by the system for 10 years.
- A VAT-exempt taxpayer enters “zw” in the VAT rate field, while the legal basis must be provided in the case of a substantive VAT exemption – the annual turnover threshold for the personal VAT exemption is PLN 240,000 as of 1 January 2026.
- For a bank transfer exceeding PLN 15,000, the invoice must contain an account listed on the VAT White List; otherwise, the purchaser cannot include the expense as a tax-deductible cost.
Invoicing – what is it and who issues invoices?
Invoicing sales is an entire cycle – determining the tax obligation, preparing a document containing the complete set of required data, delivering it to the purchaser, recording it in the sales records, and archiving it. The invoice itself confirms a transaction subject to goods and services tax, while for the purchaser it serves as a cost document.
The obligation to document a sale results from Article 106b of the VAT Act and covers the supply of goods and services to another VAT taxpayer or a legal person that is not a taxpayer, as well as distance sales, intra-Community supplies of goods, and advance payments. In the case of sales to a consumer, issuing an invoice is not mandatory – the document is prepared upon a request submitted within 3 months from the end of the month in which the goods were delivered, the service was performed, or the payment was made.
The obligation to issue an invoice and the obligation to report it in KSeF are determined successively – first you check whether the transaction must be documented, and then whether the document must be submitted to the system.
What does an invoice look like and what elements must it contain?
An invoice consists of five blocks – a header with the number and dates, the parties’ details, an item table, a summary by VAT rates, and payment terms – while the scope of required data is specified in Article 106e of the VAT Act. The document ends with a notes section for annotations such as “cash accounting method.” Formal deficiencies can be costly – the tax office may challenge the document, and the purchaser may lose the right to deduct VAT.
| Invoice element | What the regulations require |
|---|---|
| Date of issue and date of sale | The second date is mandatory when it differs from the first |
| Invoice number | Sequential and unique within the relevant series |
| Transaction parties’ details | Name or first and last name, address, NIP; PESEL for a natural person |
| Name of the goods or service | Description identifying the transaction |
| Unit of measure and quantity | Units, hours, kilograms, scope of services |
| Net unit price and discounts | Price excluding tax; discount separately if not included in the price |
| Net value | Quantity multiplied by the net unit price |
| Tax rate and tax amount | 23%, 8%, 5%, 0% or “zw”, broken down by tax rate |
| Total amount due | Sum of the net value and the tax amount |
How to issue an invoice step by step?
Issuing an invoice involves eight stages – from verifying the contractor to archiving the completed document.
- Check the contractor’s details. You can verify the taxpayer status and bank account on the VAT White List, and the EU VAT number in the VIES system.
- Assign a number. It must be sequential and unique; when using several series, continuity must be maintained within each series.
- Enter the dates. If the issue date and the sale date differ, both must be provided.
- Describe the subject of the sale. Instead of the generic term “service,” specify the type and scope of the service provided.
- Calculate the amounts. Calculate the net value, tax and gross value of each item, and then add them up by tax rate.
- Specify the payment details. State the payment method, due date and bank account – for a transfer exceeding PLN 15,000, the account must appear on the VAT White List.
- Deliver the document to the purchaser. The invoice may be delivered in paper form, by email, or through the National e-Invoicing System (KSeF).
- Archive the invoice. Retain a copy organized by accounting periods.
How to fill in an invoice and calculate the amounts?
Completing an invoice item is based on three calculations – the net value is the quantity multiplied by the net unit price, the tax amount is the net value multiplied by the tax rate, and the gross value is the sum of these two figures and, at the same time, the total amount due.
For 12 hours of service at a net unit price of PLN 180, the net value is PLN 2,160. Tax at a rate of 23% amounts to PLN 496.80, and the gross value is PLN 2,656.80. When the result of the multiplication contains further decimal places, it is rounded to full grosz – amounts below 0.5 grosz are disregarded, while amounts of 0.5 grosz or more are rounded up.
How to issue an invoice for a service?
An invoice for a service differs from an invoice for goods only in the description of the subject of the sale and the unit of measure. The wording “sale of service” does not meet the statutory requirement because it makes it impossible to assign the appropriate tax rate. A model description specifies the type of service and the order or contract number with its date, for example: accounting services under Contract No. 14/2026 dated 3 February 2026.
The document is completed with payment information and a notes section:
- payment method – bank transfer, cash or card,
- payment due date,
- bank account number,
- notes section for the annotation “cash accounting method” and the legal basis for the exemption.
What is the deadline for issuing an invoice?
An invoice must be issued no earlier than the 60th day before the delivery of goods or performance of a service and no later than the 15th day of the month following the month in which the event occurred, as provided for in Article 106i of the VAT Act. The regulations provide for exceptions to this rule.
| Type of transaction | Invoice issue deadline |
|---|---|
| Sale of goods and services | By the 15th day of the month following the month of sale |
| Advance payment | By the 15th day of the month following receipt of payment |
| Construction services | Within 30 days of completion of the service |
| Delivery and printing of books | Within 60 days of delivery of the goods, and in the case of printing, within 90 days |
| Rent, leasing, utilities, telecommunications | Upon expiry of the payment deadline |
| Request from a private individual | By the 15th day of the following month, or within 15 days if the request is made later |
The accounting period is determined by the date of delivery of the goods or performance of the service, not by the date on which the document was prepared. A sale made on 29 January and documented with an invoice dated 8 February is accounted for in January – which is why both dates must be provided when they differ.
How to issue invoices in KSeF from 2026?
Issuing an invoice in KSeF involves sending an XML file to the Ministry of Finance system, which assigns the document a number. A structured invoice is created according to the FA(3) logical structure, and the issuer authenticates themselves using a trusted profile, electronic signature or electronic seal. Once the KSeF number has been assigned, the document is issued and delivered, with official acknowledgement of receipt serving as confirmation.
From 1 February 2026, companies with turnover exceeding PLN 200 million in 2024 issue invoices through the system, while other businesses must be ready to receive them. From 1 April 2026, the obligation covers the remaining VAT taxpayers, and from 1 January 2027, companies with monthly sales including tax of up to PLN 10,000.
Invoices issued to consumers, documents of taxpayers without a registered office in Poland, non-EU OSS and IOSS procedures, and self-billing without a Polish NIP number on either side remain outside the system – such transactions continue to be documented according to the previous rules.
How does a VAT-exempt entrepreneur issue an invoice?
An invoice issued by a VAT-exempt taxpayer contains fewer fields than a VAT invoice – the tax amount is not shown, and the rate field contains the designation “zw.” The document includes the issue date, sequential number, names and addresses of the parties, the name of the goods or service, unit of measure and quantity, unit price, and total amount due.
An entrepreneur conducting VAT-exempt sales may issue an invoice voluntarily, while the obligation arises upon the purchaser’s request. The legal basis, i.e. Article 43(1) of the VAT Act, is stated in the case of a substantive exemption – for example, for medical services. In the case of the personal VAT exemption, with an annual revenue threshold of PLN 240,000 from 1 January 2026, the legal basis is not included.
How to correct an error on an issued invoice?
Amounts, rates and the parties’ details are corrected by the seller by means of a corrective invoice, while minor formal errors are corrected by the purchaser using a corrective note. A corrective invoice contains the word “CORRECTION,” the details of the original invoice and the reason for the correction, and when the taxable base changes, it also includes the correction amount broken down by tax rates. A corrective note covers a typo in the name, an incorrect address, NIP number or sale date. From 1 February 2026, corrective notes will no longer be used, so every error will be corrected by the seller through a corrective invoice, and in the system the correction must contain the KSeF number of the original invoice.
Invoicing – how to issue an invoice for a foreign contractor?
A document for a foreign contractor may be prepared in a foreign language, but the tax settlement is made in Polish zloty. The regulations do not specify the language of an invoice, so a bilingual version with English equivalents of the field names is convenient. The terminology used in correspondence under the terms “invoicing” and “issuing an invoice” describes the fields themselves and does not change the scope of data required under Article 106e of the VAT Act. For intra-Community transactions, both parties must be stated together with their EU VAT numbers.
Amounts in a foreign currency are converted using the average exchange rate of the National Bank of Poland (NBP) from the last working day preceding the date on which the tax obligation arose, or, if the document was issued earlier, from the day preceding its issue. An invoice from an EU contractor does not require translation unless the inspection authorities or customs authorities request one.
How to store issued invoices?
Invoices may be stored in any form – paper or electronic in a non-editable format, such as PDF or JPG – for 5 years, counting from the end of the calendar year in which the tax payment deadline expired. A scan of a paper invoice is accepted on an equal footing with the original, and documents should be organized by accounting periods so that inspection authorities can access them. Until the tax liability becomes time-barred, the authenticity of origin, integrity of content and readability of the document must be ensured. Invoices issued in KSeF are automatically archived by the system for 10 years.
Frequently asked questions
Does an invoice have to be issued to a private individual?
Only upon a request submitted within 3 months from the end of the month in which the goods were delivered, the service was performed, or the payment was made.
How many copies of an invoice must be issued?
Two – one remains with the issuer, and the other is provided to the purchaser.
What is the difference between an invoice and a bill?
An invoice is issued by an entity subject to the VAT Act, while a bill is issued by a person conducting business activity outside its scope, at the customer’s request within 7 days.
When is the “cash accounting method” annotation placed on an invoice?
The annotation is used by a small taxpayer, i.e. an entrepreneur with sales including tax of up to EUR 2 million in the previous year who accounts for tax using the cash accounting method.
When does an invoice require an annotation regarding the split payment mechanism?
When the gross value exceeds PLN 15,000, one of the items includes goods or services listed in Annex 15 to the VAT Act, and both parties are VAT taxpayers.