How to invoice a foreign client from a Polish JDG in 2026

A practical guide to invoices for EU and non-EU businesses or consumers: Polish VAT, reverse charge, VAT-UE, currency and bookkeeping evidence.

A client in Berlin, London or New York does not automatically receive an invoice without Polish VAT. Before choosing the VAT treatment, determine whether you sell goods or services, whether the client is a business or consumer, and where the place of supply is. This guide focuses on services sold by a Polish JDG.

Start with the client and the service

Ask an EU business for its VAT number and verify it in VIES. For a non-EU business, keep evidence that it is genuinely in business. A foreign billing address alone is not enough. Property, events, transport and digital services for consumers are among the areas with special rules.

The usual B2B service rule

For many B2B services, the place of supply is where the client is established. The Polish invoice then carries no Polish VAT and the client normally accounts for the tax. Include the relevant identification numbers and the wording “reverse charge”. Do not describe this automatically as a 0% rate or a VAT exemption.

EU clients and VAT-UE

Before supplying a typical B2B service to an EU taxpayer, you may need VAT-UE registration through VAT-R, even if your JDG uses the Polish small-business VAT exemption. Report the service in the recapitulative statement when the conditions apply, and retain the VIES check.

Consumers and exceptions change the answer

For B2C services, the general rule often points to the supplier’s country, but the exceptions are extensive. Digital services, property, event admission and transport can follow different rules. Never infer the client’s tax status from an email domain.

Currency, exchange rates and your records

You may invoice in a foreign currency. For Polish PIT, revenue is generally translated using the NBP average rate from the last business day before the revenue date. VAT has its own conversion rules. Give your accountant the contract, invoice, performance date, client-status evidence, VIES result and payment details.

What the invoice does not decide

The client’s address does not determine your tax residence or social-security system. If you physically work outside Poland, review tax residence and ZUS with the A1 certificate separately. Our broader guide covers goods, WDT, WNT and imported services.

FAQ

An EU client sent a VAT number. What should I check before the first invoice?

Verify the number in VIES and keep a dated confirmation, such as a PDF or screenshot. Until the number passes verification, do not issue an invoice with reverse charge.

When does an invoice need the words “reverse charge”?

When the obligation to account for VAT shifts to the buyer, for example on a typical B2B service for an EU taxpayer. The invoice then carries no Polish VAT, but it must show both parties' VAT numbers and the wording “reverse charge”. This is not a 0% rate or a VAT exemption.

Do I need a VAT-UE registration to serve an EU business?

Usually yes. You file the registration on VAT-R before the first such service, even when you use the Polish VAT exemption. You then report the service in the recapitulative statement.

What if the client is a foreign consumer?

That depends on the type of service. Many services are taxed in Poland, but electronic services for consumers are normally taxed where the consumer lives. This is where mistakes happen most, so identify the type of service before invoicing.

An invoice in euros: which exchange rate applies to revenue?

For PIT, the NBP average rate from the last business day before the revenue date. VAT follows its own conversion rules, so give your accountant the amounts in the invoice currency rather than converting them yourself.

Official sources

Want to issue your first foreign-client invoice correctly?

Oxyok handles Polish JDG accounting in English and Polish. Before posting an invoice, we check that we have the facts needed for the VAT and income-tax treatment. The Polish JDG hub for foreign founders connects this checklist with registration, residency and A1.

See how Oxyok handles JDG accounting in English or email [email protected].

Important: This is general information. The outcome depends on the service, customer status, country and circumstances of the transaction.