Poland: invoice requirements and VAT rates
Polish invoices list the elements of art. 106e of the VAT Act. Rates in 2026 are 23 %, 8 % and 5 %, with 0 % for exports and intra-Community supplies.
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Rates last checked on 15 October 2026. Main legal basis: Ustawa o podatku od towarów i usług, art. 106e.
Open the invoice generator for Poland
VAT rates
| Rate | Type | Typical use |
|---|---|---|
| 23 % | Standard | |
| 8 % | Reduced | Annex 3 goods and services, some catering and housing |
| 5 % | Super-reduced | Basic foods, books, specialist periodicals (Annex 10) |
Fields an invoice must show
The checklist in the generator applies these. Each requirement names its legal basis. Amounts are in PLN by default.
| Field | Basis | When |
|---|---|---|
| Invoice date | Ustawa o VAT art. 106e; Directive 2006/112/EC, Art. 226(1) | Always |
| Invoice number | Ustawa o VAT art. 106e; Directive 2006/112/EC, Art. 226(2) | Always |
| Seller tax ID | Ustawa o VAT art. 106e; Directive 2006/112/EC, Art. 226(3) | Always |
| Customer tax ID | Ustawa o VAT art. 106e; Directive 2006/112/EC, Art. 226(4) | When the customer accounts for the tax (reverse charge) |
| Seller name | Ustawa o VAT art. 106e; Directive 2006/112/EC, Art. 226(5) | Always |
| Seller address | Ustawa o VAT art. 106e; Directive 2006/112/EC, Art. 226(5) | Always |
| Customer name | Ustawa o VAT art. 106e; Directive 2006/112/EC, Art. 226(5) | Always |
| Customer address | Ustawa o VAT art. 106e; Directive 2006/112/EC, Art. 226(5) | Always |
| Description of every line | Ustawa o VAT art. 106e; Directive 2006/112/EC, Art. 226(6) | Always |
| Quantity of every line | Ustawa o VAT art. 106e; Directive 2006/112/EC, Art. 226(6) | Always |
| Date of supply | Ustawa o VAT art. 106e; Directive 2006/112/EC, Art. 226(7), when it differs from the issue date | Check; depends on the sale |
| Unit price of every line | Ustawa o VAT art. 106e; Directive 2006/112/EC, Art. 226(8) | Always |
| Tax rate of every line | Ustawa o VAT art. 106e; Directive 2006/112/EC, Art. 226(9) | Always |
| Tax amount | Ustawa o VAT art. 106e; Directive 2006/112/EC, Art. 226(10) | Always |
| Reason for exemption | Ustawa o VAT art. 106e; Directive 2006/112/EC, Art. 226(11) | When a line is exempt |
| Reverse-charge wording | Ustawa o VAT art. 106e; Directive 2006/112/EC, Art. 226(11a) | When the customer accounts for the tax (reverse charge) |
| Total amount | Ustawa o VAT art. 106e; Directive 2006/112/EC, Art. 226(8)-(10) | Always |
| Tax amount in local currency | Ustawa o VAT art. 106e; Directive 2006/112/EC, Art. 230 | When the invoice is not in PLN |
Identifiers
- NIP / VAT number: for example PL1234567890
- KRS / REGON
Good to know
- The basic rate is 23 %; 8 % and 5 % are reduced rates and 0 % applies to exports and intra-Community supplies.
- The 5 % rate applies to goods listed in Annex 10, such as basic foods, books and specialist periodicals.
E-invoicing
Issuing and receiving invoices in the National e-Invoice System (KSeF) is mandatory in phases. Receiving started on 1 February 2026. Issuing started on 1 February 2026 for taxpayers above PLN 200 million sales in 2024 and on 1 April 2026 for the rest; businesses with monthly invoiced sales up to PLN 10,000 gross follow on 1 January 2027.
Peppol
Domestic invoices are structured FA(3) documents sent through KSeF, which is not Peppol. A Peppol file produced here is for cross-border or voluntary Peppol exchange only. Scheme 9945 addresses a Polish VAT number.
Draftbill offers the Peppol BIS Billing 3.0 export for Poland. The default address scheme is 9945.