Invoice Requirements in Poland 2026 — What Must Every Faktura Include? | Liczbnik

KSeF (Krajowy System e-Faktur) is Poland's National e-Invoice System — a government-run platform through which VAT-registered businesses must issue all invoices in a standardised electronic XML format. Each invoice issued through KSeF receives a unique government-assigned number and is stored by the tax authority for 10 years. KSeF became mandatory for large businesses (with annual turnover exceeding 200 million PLN) in early 2026, with mandatory roll-out to all VAT-registered businesses continuing through 2026. Check the Polish Ministry of Finance website or your accountant for the latest mandatory deadline for your specific business size.

A valid Polish VAT invoice must include: issue date; unique sequential invoice number; full seller name, address and NIP; full buyer name, address and NIP (for B2B); date goods were delivered or service completed; clear description of goods or services; quantity and unit of measure; net unit price; any discounts; net taxable base for each VAT rate; the applicable VAT rate (23%, 8%, 5%, 0% or "zw"); the VAT amount; and the total gross amount payable. Omitting any mandatory field can invalidate the invoice for VAT reclaim purposes and may attract penalties.

The standard payment term in Polish B2B transactions is 30 days from invoice date. The Anti-Late Payment Act sets legal maximum terms: transactions with public entities must be paid within 30 days; private B2B transactions can have up to 60 days; however, when a large enterprise is the buyer and an SME is the seller, the maximum is 60 days and must not be abusive. Late payments accrue statutory interest at 11.5% per annum (in 2026) from the day after the due date. You can include these interest terms directly on the invoice as a reminder to clients.

Yes. Non-VAT-registered businesses (those using the VAT exemption below 200 000 PLN annual turnover) issue invoices without VAT — sometimes called "faktura bez VAT" or "rachunek." These invoices include all the standard fields except VAT-specific ones (VAT rate, VAT amount, gross total). They must state the legal basis for VAT exemption: "zwolnienie na podstawie art. 113 ust. 1 ustawy o VAT" (exemption under Article 113(1) of the VAT Act).

First, send a formal payment reminder (wezwanie do zaplaty) by email and registered post. If payment is not received, you can: report the debt to BIG (Biuro Informacji Gospodarczej — credit reporting agencies), issue a court payment order (nakaz zaplaty) through the online ePU system for amounts up to 75 000 PLN, or pursue a standard court claim (postepowanie cywilne). For amounts below 20 000 PLN, simplified court proceedings (postepowanie upominawcze) are faster. A legal debt collection agency (windykator) can also pursue payment on a commission basis.

Polish law requires businesses to retain invoices and accounting records for 5 years from the end of the calendar year in which the tax obligation arose. For example, invoices from 2024 must be kept until the end of 2029. Under KSeF, the government stores electronic invoices for 10 years, which may satisfy your retention obligation for those documents. Physical paper invoices issued before KSeF must be stored in a manner preventing loss or damage — either physically or in scanned digital form.

Yes. Polish law permits invoices in foreign currencies. However, for VAT purposes, the PLN equivalent must also be stated on the invoice, calculated using the NBP (National Bank of Poland) mid-rate from the business day preceding the invoice date (or the ECB rate as an alternative for EUR). Both the foreign currency amount and the PLN equivalent must appear on the invoice. Your accounting records and VAT returns must reflect the PLN amounts.

A faktura korygujaca (corrective invoice / credit note) is issued to correct an error on an original invoice or to record a return, discount or price change after the original invoice was issued. It must clearly reference the original invoice number and date, describe what is being corrected, and show the corrected figures. For VAT adjustment purposes, specific rules apply to when the correction affects your VAT settlement — consult your accountant for timing implications.

Bank account details are not legally mandatory on every invoice under the VAT Act, but they are practically essential for payment. For B2B transactions above 15 000 PLN, Polish law requires payment to be made to a bank account registered on the White List (Biala Lista Podatnikow VAT) of the tax authority. Including your registered bank account number and encouraging clients to verify it on the White List protects both parties. Payments to unregistered accounts for transactions above 15 000 PLN can create VAT reclaim problems for the buyer.

Split payment (MPP — Mechanizm Podzielonej Platnosci) is a VAT security mechanism where the buyer pays the net invoice amount to the seller's regular account and the VAT portion directly to the seller's dedicated VAT account (rachunek VAT). It is mandatory for specific categories of goods and services listed in Annex 15 of the VAT Act (including construction services, electronic goods, fuel, steel products) for invoices above 15 000 PLN gross. For other transactions, buyers can voluntarily use split payment. Funds in a VAT account can only be used to pay VAT to suppliers or to the tax office.