Invoice requirements in Poland
A Polish invoice needs the issue date, a sequential number, both names and addresses, your NIP, the client's tax number, the service, net amounts, 23% VAT and the total, with VAT amounts in zloty. Since 1 April 2026 invoices are issued in KSeF; a business client elsewhere in the EU gets "odwrotne obciążenie" and both VAT numbers.
What the invoice must show
Every invoice (art. 106e)
- Issue date and a sequential number in one or more series
- Names and addresses of you and the client
- Your NIP and the client's tax or VAT number
- Date of supplyIf it differs from the issue date
- The service, its scope, net unit price and discounts
- Net value, VAT rate and VAT amount per rate, total due
Special cases
- "odwrotne obciążenie", your PL VAT number and the client's EU VAT numberBusiness client in another EU country
- The legal basis of the exemptionExempt under art. 113
- No client tax number or VAT fieldsClient outside the EU: may be left out
Invoices up to PLN 450 or EUR 100 need fewer fields, but not for EU reverse charge. Invoices are due by the 15th of the month after the supply.
Example invoice
Open in the invoice generatorInvoice
From
Tomasz Wiśniewski Software
ul. Długa 5 31-147 Kraków Poland
VAT PL1234567890
To
Grachtwerk B.V.
Keizersgracht 200 1016 DX Amsterdam Netherlands
VAT NL000099998B57
| Description | Qty | Price | Total |
|---|---|---|---|
| Frontend development, October 2026 | 80 | €55.00 | €4,400.00 |
- Subtotal
- €4,400.00
- Total
- €4,400.00
A Kraków developer invoicing a Dutch business: no Polish VAT, "odwrotne obciążenie" and both VAT numbers. The official copy goes through KSeF. Sample names and numbers.
Rules at a glance
- Fields
- Date, sequential number, names, NIP, client tax number, service, net amounts, rate, VAT, totalVAT Act, art. 106e
- VAT rate
- 23%VAT Act, art. 146ef
- Exemption
- Sales up to PLN 240,000 a year (since 2026); invoice only on request, with the legal basisVAT Act, art. 113 and 106b
- Business client in another EU country
- "odwrotne obciążenie", PL VAT number and the client's EU VAT numberVAT Act, art. 106e (1) items 18 and 24
- Currency
- Any currency; VAT amounts in PLN at the NBP rate of the working day before the tax point, or the ECB rateVAT Act, art. 106e (11) and 31a
- KSeF
- Mandatory since 1 April 2026 for everyone, exempt sellers too; PDF to foreign clients with the KSeF QR codeKSeF for sole traders (podatki.gov.pl)
- Until 31 December 2026
- Paper or PDF still allowed while invoiced sales stay at or under PLN 10,000 gross a monthVAT Act, art. 145m
- Deadline
- By the 15th of the month after the supplyVAT Act, art. 106i
- Keep records
- Until the tax is time barred: 5 years from the end of the year the payment was dueVAT Act art. 112, Tax Ordinance art. 70
KSeF in 2026
Since 1 April 2026 every taxpayer in Poland, VAT payer or exempt, issues invoices in KSeF, the national e-invoice system. Until 31 December 2026 you may still issue paper or PDF invoices while your invoiced sales stay at or under PLN 10,000 gross a month; the right ends with the invoice that crosses it. Penalties apply from 1 January 2027.
A client abroad does not log in to KSeF. You issue the invoice there and send it as agreed, for example as a PDF, with the KSeF verification QR code.
If you are exempt under art. 113
Since 2026 the exemption covers sales up to PLN 240,000 a year. You issue an invoice only when the client asks for one, and it must name the legal basis, for example "art. 113 ust. 1 ustawy o VAT".
Business clients in the EU and abroad
A service to a business in another EU country is taxed where the client is. Write "odwrotne obciążenie", your VAT number with the PL prefix and the client's EU VAT number. For a client outside the EU, the client's tax number and the VAT fields may be left out.
What the law leaves open
Language: the VAT Act has no rule for the language of invoices, including the text fields in KSeF.
Whether "odwrotne obciążenie" is required for a business client outside the EU: the Act refers to a "tax of a similar nature", which may cover it.
The 23% rate depends on a condition in art. 146ef; we did not check separately that it is still met.
Questions
Do I have to use KSeF as a freelancer in Poland?
Yes, since 1 April 2026, also if you are exempt. Until 31 December 2026 paper or PDF is allowed while invoiced sales stay at or under PLN 10,000 gross a month.
What do I write for a client in another EU country?
"odwrotne obciążenie", your PL VAT number and the client's EU VAT number, with no Polish VAT.
Can I invoice in EUR?
Yes. VAT amounts are shown in zloty, at the NBP rate of the working day before the tax point or the ECB rate.
How long do I keep invoices in Poland?
Until the tax is time barred: 5 years from the end of the year the payment was due.
Not tax, legal or financial advice. Rules change and your case may differ; check with the authority linked above or an accountant before you act. Terms
More guides
Send it from Navorina Invoicing
In Navorina the same invoice gets a payment page, a viewed mark and reminders. We open by invitation.