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Poland Invoice Template (Faktura)

A free, editable layout that names the details a Polish VAT invoice (faktura) must contain under art. 106e of the VAT Act: issue date, a sequential number, both parties' names and addresses, the seller's NIP and the buyer's tax number, the supply date, net unit prices, the rate, net totals and VAT by rate, and the total due. Read this first: Poland's National e-Invoice System (KSeF) became mandatory on 1 February 2026 for businesses whose 2024 sales exceeded PLN 200 million and on 1 April 2026 for everyone else. A taxpayer established in Poland must issue its business-to-business invoices as structured invoices in KSeF, subject to the exceptions listed below. A file from this page, or a PDF from InvoiceQuickly, is not a structured KSeF invoice. You can still use it for invoices to private individuals, as a business without a seat or fixed establishment in Poland invoicing a Polish client, under the small-volume exception that runs to the end of 2026, or as a draft to check against your KSeF software. It downloads as an HTML file with a VAT-per-line table.

Preview this editable document

Download the HTML file to edit its fields, then print or save as PDF. Totals are entered manually.

What This Template Includes

  • Seller NIP
  • Buyer NIP or EU VAT number (if the buyer has one)
  • Date of supply or of payment received, if different from the issue date
  • Discounts not included in the net unit price
  • VAT amount in PLN (also on invoices in a foreign currency)
  • KSeF number (assigned when the invoice is issued in KSeF)
  • Wording where it applies: "odwrotne obciążenie", "mechanizm podzielonej płatności", "metoda kasowa", "samofakturowanie"
  • Legal basis of a VAT exemption (if the supply is exempt)

How to fill in this Poland Invoice (Faktura)

  1. Download the template. It opens as an editable HTML file in your browser.
  2. Replace each bracketed field with your details. Totals are not calculated for you, so check the arithmetic.
  3. Print it or save it as a PDF from your browser. InvoiceQuickly does not create or store this document type.

Recommended Payment Terms

Agree payment terms in your contract and state the due date (termin płatności) and bank account on the invoice. Two VAT rules affect payment wording. An invoice to a business for goods or services listed in annex 15 to the VAT Act with a total above PLN 15,000 must carry the words "mechanizm podzielonej płatności" (split payment). And the duty to quote the KSeF number of the invoice when paying another active VAT payer, and in split payments, is deferred until the end of 2026.

Tax Information

Poland's standard VAT rate is 23%, with reduced rates of 8% and 5% (European Commission, Your Europe, last checked 13 July 2026). An invoice shows the net value and the VAT for each rate separately, and VAT amounts must be shown in złoty even when the invoice is in another currency. Structured invoices issued in KSeF follow the Ministry of Finance's e-invoice schema; a PDF is not a structured invoice. InvoiceQuickly applies one tax percentage per invoice, so it cannot mix 23% and 8% lines, copies saved tax IDs to new invoice PDFs, does not offer złoty in its editor and cannot issue or send invoices through KSeF. This is general information, not legal or tax advice; confirm your obligations with the Polish tax administration or an adviser.

Industry context (2026)

KSeF timeline from the Ministry of Finance's official KSeF portal (page modified 29 May 2026): the law of 5 August 2025 (Dz. U. 2025 poz. 1203) phased mandatory KSeF in from 1 February 2026 for businesses with 2024 sales above PLN 200 million and from 1 April 2026 for others. KSeF 2.0 went into production on 1 February 2026. Until the end of 2026: invoices covering monthly sales up to PLN 10,000 gross may be outside KSeF, cash-register invoices and receipts with the buyer's NIP up to PLN 450 count as invoices, and quoting the KSeF number in payments is deferred. An offline24 mode covers connection problems. Invoice content: art. 106e and art. 106ga of the consolidated VAT Act (Dz. U. 2026 poz. 1263). Accessed 27 October 2026.

Worked example

Illustrative example: a marketing agency in Kraków, a VAT taxpayer with a Polish NIP, runs a campaign for a Warsaw retailer in October 2026 for PLN 10,000 net. VAT at 23% is PLN 2,300 and the total is PLN 12,300. Because that one invoice already exceeds the PLN 10,000 monthly small-volume limit, the agency issues it as a structured invoice in KSeF from its invoicing software, and KSeF assigns the invoice its KSeF number. The retailer receives it through KSeF. By contrast, a Berlin designer with no seat or fixed establishment in Poland who bills the same retailer EUR 2,000 is outside the KSeF obligation and can send an ordinary invoice; KSeF is optional for them. A PDF built from this page suits the Berlin case or a quote, not the Kraków invoice.

Common mistakes to avoid

Emailing PDFs after your KSeF start date

For a Polish-established VAT taxpayer, a PDF is not a structured invoice. Unless an exception applies, B2B invoices must be issued in KSeF.

Relying on the PLN 10,000 exception after 2026

The monthly small-volume exception is listed until the end of 2026. Plan your KSeF setup before then.

One VAT rate for mixed supplies

A sale with 23% and 8% items needs separate net totals and VAT for each rate. A single blended percentage is wrong.

Leaving out mandatory wording

Reverse charge, split payment, cash accounting and self-billing each require specific Polish words on the invoice when they apply.

Invoicing Tips

  • 1If you are a VAT taxpayer established in Poland, issue business invoices in KSeF through software connected to the system, not as PDFs.
  • 2Check whether an exception applies. Invoices to private individuals and invoices from sellers without a seat or fixed establishment in Poland are outside the KSeF obligation, and KSeF is optional for consumer invoices.
  • 3Small volumes: until the end of 2026, if the total gross sales you document with invoices in a month are PLN 10,000 or less, those invoices may still be electronic or paper.
  • 4Show each VAT rate on its own lines with its own net total and VAT, as the download's VAT-per-line table does.
  • 5Add "odwrotne obciążenie" when the buyer accounts for the VAT, and give the legal basis when a supply is exempt.

Related Resources

Frequently Asked Questions

Is KSeF mandatory in Poland?

Yes. Structured e-invoicing through KSeF became mandatory on 1 February 2026 for businesses whose 2024 sales including VAT exceeded PLN 200 million, and on 1 April 2026 for all other businesses. Until the end of 2026, invoices covering monthly sales of PLN 10,000 or less including VAT, and invoices from cash registers, may still be issued outside KSeF.

Who does not have to use KSeF?

Under art. 106ga of the VAT Act, the obligation does not cover invoices issued by a taxpayer with no seat or fixed establishment in Poland, invoices to private individuals not running a business, invoices under certain special procedures, and invoices by taxpayers using the EU small-business exemption under art. 113a. These may be electronic or paper invoices.

Can I send a PDF invoice to a Polish client?

It depends on who you are. A business without a seat or fixed establishment in Poland can send a PDF, and so can a Polish business invoicing a private individual. A Polish-established VAT taxpayer invoicing another business generally has to issue a structured invoice in KSeF, apart from the small-volume and cash-register exceptions that run until the end of 2026.

What VAT rates go on a Polish invoice?

23% standard, 8% and 5% reduced. On a PLN 10,000 net service at 23%, VAT is PLN 2,300 and the total is PLN 12,300. Each rate needs its own net total and VAT amount on the invoice, stated in złoty.

Does InvoiceQuickly support KSeF?

No. InvoiceQuickly creates English-language PDF invoices. It cannot create structured invoices, connect to KSeF or obtain a KSeF number, copies saved tax IDs to new invoice PDFs, supports one tax rate per invoice and does not offer złoty in its editor.