Avoiding Common Invoicing Mistakes in Poland: A Guide for Foreign Vendors

• Polish invoices must comply with Article 106e VAT Act, including specific details and VAT in PLN, even if billed in foreign currency.
• VAT must be converted to PLN using the NBP or ECB average exchange rate from the day before the tax point or invoice date.
• Common errors include mismatched supply and invoice dates, missing NIP, incorrect exchange rates, or missing VAT in PLN.
• Required annotations like “reverse charge” and “MPP” (Split Payment) must be included where applicable.
• Foreign vendors are not subject to KSeF e-invoicing mandate unless established in Poland; proper documentation and compliance are essential to avoid invoice rejection.

Source: polishtax.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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