A VAT invoice in Poland is the primary commercial document. However, it is much more important than a regular receipt when it comes to taxes. This document allows business owners to document the sale of services/products.
What is a VAT invoice in Poland?
According to the definition in the VAT Act, a VAT invoice in Poland is a document in either paper or electronic form that contains specific data required by Polish law.
Example of an invoice in Poland:
An invoice contains the following information:
- Date of issue
- The label “invoice” and document number
- Name of the product/service
- Name and address of the seller and buyer
- NIP numbers of the parties involved
- Net price
- Tax rate applied to goods
- Gross price
The invoice is issued in two copies.
When should an invoice be issued in Poland?
The date of invoice issuance is clearly defined by law. A business owner has up to 15 days from the end of the month in which the service or sale was made. For example, if the service was provided at the beginning of March, the invoice must be issued by April 15th at the latest. Additionally, invoices must be kept for five years, starting from the end of the calendar year (invoices from 2021 should be kept until 2026). For convenience, it is no longer necessary to keep printed invoices in Poland, as an electronic version is sufficient.
Who must issue an invoice?
An invoice must be issued by a business owner when the activity is performed for another business. Organizations that are VAT payers. Invoice services in Poland:
Afaktury.pl
Fakturownia.pl
Fakturowo.pl
Note!
Persons who run a business and are not VAT payers are not required to issue an invoice but must provide it upon request from the contractor within 3 months from the last day of the month in which the service was provided.
