Invoice format in Poland: Faktura rules

Poland invoice facts

What a Poland faktura must show

15 fields, from the sources listed below.

• Date of issue
• Sequential invoice number
• Seller and buyer names and addresses
• Seller NIP
• Buyer NIP for business customers
• Date of supply or of advance payment, if different
• Name of the goods or services
• Unit of measure and quantity
• Unit price excluding VAT
• Net value of each line
• VAT rate applied (23%, 8% or 5%)
• Net amounts per rate (23%, 8% or 5%)
• Total VAT amount, in PLN
• Total amount due
• "Mechanizm podzielonej płatności" for split-payment invoices

Sample faktura in PLN

The tool above uses these lines. Illustrative amounts in PLN, not market prices.

Worked VAT example in PLN

A net amount of 5000,00 zł at each VAT rate of Poland: the tax is the net amount times the rate, rounded to the currency's smallest unit.

Number, date and currency format (pl-PL)

How pl-PL writes amounts and dates, computed with the browser's Intl API; the invoice tool uses the same formatting.

Poland invoicing rules

• A till receipt that shows the buyer's NIP counts as a simplified invoice for sales of up to PLN 450 or €100.
• Split payment is mandatory for B2B invoices over PLN 15,000 gross that cover goods or services listed in Annex 15 to the VAT Act, and the invoice must carry the words "mechanizm podzielonej płatności".
• On an invoice in a foreign currency the VAT amount must also be shown in złoty, converted at the National Bank of Poland rate from the last business day before the tax point.
• Keep invoices for five years from the end of the year in which the tax payment deadline fell.

E-invoicing, simplified invoices and record keeping

How to make a faktura for Poland

1. 1

   Set currency and format

   Choose PLN and the pl-PL format so amounts read like 1234,50 zł.

2. 2

   Title and number

   Title the document "Faktura" and number it in sequence, for example PL-2026-0039.

3. 3

   Your tax ID

   Enter your NIP (format PL1234567890) in the seller details.

4. 4

   Add VAT

   Add VAT at 23%, or a reduced rate where the goods or services qualify.

5. 5

   Check and download

   Check the 15 required fields above, then download the PDF.

Sources

General information, not tax advice; checked October 2026. Rules change: confirm with the tax authority or an accountant before relying on them.