Who can issue an invoice in Poland - new VAT rules 2026

Documenting taxable transactions with invoices is a key part of settling VAT correctly. Invoices can be issued not only by active VAT payers but also by businesses that use tax exemptions. As a rule, the invoice is issued by the taxable person itself; it can also be issued in its name and on its behalf by the buyer (self-billing - after first concluding an agreement that sets out the procedure for approving invoices, Article 106d(1) of the VAT Act) or by an authorised third party, in particular a tax representative (Article 106d(2)). From 2026 there is also the obligation to issue invoices in KSeF (National e-Invoicing System), which needs to be discussed in detail together with its practical consequences.

The modern approach to documenting business transactions reflects market needs and the expectations of counterparties, who increasingly require professional documentation regardless of the seller's tax status. The provisions of the VAT Act have been adapted to this reality, creating a flexible system of obligations and rights for issuing invoices.

Obligation of active VAT payers to issue invoices

The basic rules for issuing invoices by active VAT payers are set out in Article 106b(1) of the VAT Act. This provision requires an invoice in a wide range of business situations, going far beyond traditional domestic transactions.

Pay particular attention to intra-EU distance sales of goods, which also have to be documented with an invoice. The exception is where the taxable person uses the special VAT OSS procedure (Article 106b(1) point 2), which simplifies the settlement of distance sales and services to consumers in the European Union.

An intra-Community supply of goods to entities other than those listed in the basic rules also triggers the obligation to issue an invoice. This means that businesses trading with counterparties from other EU countries must take particular care when documenting their transactions.

There are, however, important exceptions to the obligation to document advance payments. Article 106b(1a) of the VAT Act releases the taxable person from issuing a separate invoice for an advance payment if all or part of the payment was received in the same month in which the transaction it relates to was carried out.

The practical application of this rule can be illustrated with the following example:

A furniture seller received an advance payment in April for the full value of an order for office furniture. In the same month it delivered the ordered furniture to the client's premises. In this situation it issues only one invoice documenting the delivery of the furniture, without having to issue a separate invoice for the advance payment received.

The moment a structured invoice is issued is set out directly in the VAT Act. Such an invoice is deemed issued on the day it is sent to the National e-Invoicing System (Article 106na(1)) and deemed received by the buyer on the day the system assigns it an identification number (Article 106na(3)).

Rights of VAT-exempt businesses

The rules for VAT-exempt businesses draw an important distinction between the obligation and the right to issue invoices. Article 106b(2) of the VAT Act clearly states that a taxable person does not have to issue an invoice for sales exempt from tax under certain provisions. If an invoice is issued anyway, it must state the legal basis for the VAT exemption.

The tax exemptions that remove the obligation to issue an invoice include:

• Exemptions under Article 43(1) of the VAT Act
• Exemptions under Article 113(1) and (9) of the VAT Act
• Exemptions under Article 113a(1) of the VAT Act
• Exemptions set out in regulations issued under Article 82(3) of the VAT Act

Businesses using these exemptions decide for themselves whether to issue invoices, except for invoices requested by the buyer. This decision may be driven by various business considerations, such as counterparties' expectations, accounting needs or marketing strategy. Our accounting firm in Warsaw keeps clients' invoice records, including invoices issued voluntarily.

Required elements of invoices issued by exempt taxable persons

VAT-exempt taxable persons who decide to issue invoices voluntarily must comply with the detailed content requirements set out in the Minister of Finance regulation of 29 October 2021 on issuing invoices (Journal of Laws (Dz.U.) 2021 item 1979, amended among others from 1 February 2026 - Dz.U. 2025 item 1742). This regulation is a special provision in relation to the general rules of Article 106e of the VAT Act.

Invoices documenting supplies and services under the basic exemptions

Invoices documenting supplies of goods or services exempt from tax under Article 43(1) points 2-6, 8-36 or regulations issued under Article 82(3) of the Act must contain the following elements:

1. The date of issue
2. The consecutive invoice number in the numbering adopted
3. The first names and surnames or names of the taxable person and the buyer of the goods or services
4. The addresses of the taxable person and the buyer and - from 1 February 2026 - the number by which the buyer is identified for tax purposes (or its NIP (tax identification number) if the buyer is not registered), and for invoices in KSeF also the taxable person's number (§ 3 point 1 letters ca-cc of the regulation)
5. The name or type of goods or services
6. The measure and quantity of goods supplied or the scope of services performed
7. The unit price of the goods or services
8. The total amount due

Invoices for financial and insurance services

Separate rules apply to invoices documenting services exempt from tax under Article 43(1) points 7, 37-41 of the VAT Act. These documents must contain:

• The date of issue and consecutive number
• The first names and surnames or names of the taxable person and the buyer of the services
• The name of the service provided
• The amount the document relates to

Invoices for transactions exempt under Article 113

Invoices documenting supplies of goods or services exempt from tax under Article 113(1) and (9) of the VAT Act should contain the elements required for the basic exemptions, except for the indication of the legal basis for the exemption - the regulation requires here the data from § 3 point 1 letters a-g (§ 3 point 3). This applies to invoices issued outside KSeF; in a structured invoice (FA(3) structure), when the exemption is marked (P_19), its basis is given (field P_19A, P_19B or P_19C).

The buyer's request for an invoice

A particularly important provision on the right to receive an invoice is Article 106b(3) of the VAT Act. It requires taxable persons to issue an invoice at the buyer's request, regardless of whether this follows from their basic tax obligations.

Scope of the request for an invoice

At the request of the buyer of goods or services, the taxable person must issue an invoice documenting:

• Transactions covered by the basic invoicing obligation, where this obligation does not follow from the general rules
• Receipt of all or part of the payment before the transaction is carried out
• Sales exempt from tax, subject to the special rules for flat-rate farmers

Exceptions to the obligation to issue an invoice on request

The rules provide certain exceptions to the obligation to issue an invoice at the buyer's request:

• Transactions for which the tax obligation arises under Article 19a(5) point 4 (among others supplies of energy, telecommunications services, rental, lease, leasing)
• Transactions covered by Article 106a points 3 and 4, settled under the VAT OSS and VAT IOSS procedures where Poland is the Member State of identification
• Cases where the payment relates to transactions listed in Article 19a(1b) and (5) point 4 and Article 106a points 3 and 4
• Payment received before an intra-Community supply of goods (Article 106b(3) point 1a letter b)

Practical consequences of requesting an invoice

The right to request an invoice is especially important for consumers and businesses that need professional documentation of their purchases. It often happens that a consumer buys from a VAT-exempt business and then needs an invoice to account for costs in their own business.

An architect running a sole proprietorship (JDG) buys building materials from a local VAT-exempt supplier. Because he needs an invoice to account for costs in his business, he can request it within 3 months from the end of the month in which he made the purchase. The supplier is then obliged to issue the invoice.

Comparison of obligations of different categories of taxable persons

The current legal rules create a varied system of obligations and rights for issuing invoices, which can be presented in a clear overview:

Procedures for issuing invoices

Issuing invoices by different categories of taxable persons requires following certain procedures and deadlines. It is particularly important to keep the chronology and properly document all stages of the transaction.

Procedure for issuing an invoice by an active VAT payer

1. Identify the nature of the transaction
2. Check the tax status of the counterparty
3. Determine when the tax obligation arises
4. Prepare all the required elements of the invoice
5. Issue the invoice within the proper deadline
6. Deliver the invoice to the counterparty
7. Enter the invoice in the VAT records

Procedure for voluntarily issuing an invoice by an exempt taxable person

1. Decide to issue the invoice
2. Identify the legal basis for the exemption
3. Prepare the invoice in line with the requirements of the regulation
4. Indicate the provision that is the basis for the exemption (required for a subject-matter exemption, and in KSeF – for every exemption)
5. Deliver the invoice to the buyer
6. Archive a copy of the document

Legal and tax consequences

Issuing an invoice by a VAT-exempt taxable person does not automatically create a tax obligation for VAT, as long as no tax amount is shown on the invoice. If the invoice shows an amount of VAT, the issuer must pay it (Article 108(1) of the VAT Act). A correct invoice without VAT serves documentation purposes and does not affect the issuer's tax status.

Consequences for the issuer

A VAT-exempt business that issues an invoice does not lose its tax status and does not become subject to the obligations of active VAT payers. The invoice is only a commercial document confirming the transaction.

Consequences for the recipient

A buyer receiving an invoice from a VAT-exempt taxable person can use it to document costs in their business. However, they have no right to deduct input VAT, because the transaction was exempt from VAT. Whether the way a document is sent matters for deduction is explained in PDF invoices by email and fax and the VAT deduction.

Digitalisation and electronic invoicing

The introduction of the National e-Invoicing System (KSeF) also affects how VAT-exempt taxable persons issue invoices. From 1 February 2026 taxable persons are, as a rule, obliged to issue structured invoices in KSeF (Article 106ga(1)); taxable persons whose sales including tax did not exceed PLN 200,000,000 in 2024 could issue invoices outside KSeF until 31 March 2026 (Article 145l). The obligation does not apply, among others, to invoices for consumers (individuals not running a business) or to taxable persons using the exemption under Article 113a (Article 106ga(2)).

Taxable persons exempt from VAT under Article 113 are not excluded from this obligation - if they issue an invoice (voluntarily or at the buyer's request), from 1 April 2026 they do so in KSeF. Until 31 December 2026 they may issue electronic or paper invoices outside KSeF as long as the value of sales including tax documented by invoices in a given month does not exceed PLN 10,000 (Article 145m). An invoice in KSeF can be issued by the taxable person itself or by persons to whom it has granted permissions to use the system (Article 106nb).

Advantages of using the electronic system

• Automation of documentation processes
• Lower costs of printing and sending invoices
• Faster delivery of documents to counterparties
• Better control over document flow
• Compliance with modern business standards

Implementation challenges

• The need to acquire suitable software
• The need to train staff
• Adapting internal procedures
• Ensuring data security

Frequently asked questions