Foreign invoices in Poland — export and intra-Community acquisition (2026). Complete guide

Before going into details, you need to know what type of transaction you are dealing with:

Intra-Community transactions (EU)

• ICS — Intra-Community Supply of services (services for EU companies)
• ICA (WNT) — Intra-Community Acquisition of goods (buying goods from the EU)
• ICD (WDT) — Intra-Community Dispatch of goods (selling goods to the EU)

Transactions with third countries (outside the EU)

• Export of goods — selling outside the EU
• Import of goods — buying from outside the EU
• Export/import of services — services for/from clients outside the EU

Reverse charge

A mechanism in which the buyer, not the seller, accounts for VAT. Used in most B2B transactions between companies from different countries.

Invoice for services in the EU (B2B)

The most common case: a Polish entrepreneur sells services to a company from another EU country.

Rules:

1. VAT: reverse charge (Art. 28b of the VAT Act). You do not show VAT on the invoice — the buyer accounts for it in their country.
2. EU VAT number (NIP-UE): you must have a European tax number (your NIP with the "PL" prefix). Your counterparty must also have their country's NIP-UE.
3. Address: the invoice must include the addresses of both parties.
4. NIP-UE verification requirement: before issuing the invoice, verify the counterparty's number in the VIES system.

What a B2B EU invoice must include:

• Seller and buyer details (with EU VAT numbers)
• Issue date and date of supply
• Description of the service
• Net amount (in EUR or PLN)
• "Reverse charge" notation (or "odwrotne obciążenie")
• EU VAT numbers of both parties

VAT-UE declaration

You report intra-Community transactions in VAT-UE — a quarterly informational declaration (it is not a settlement declaration; you do not pay VAT from it).

• ICS: intra-Community services
• ICA/WNT: acquisition of goods
• ICD/WDT: dispatch of goods

VAT-UE threshold: you must file it if the value of transactions exceeds zero (every transaction counts).

Intra-Community acquisition of goods (WNT)

You buy goods from another EU country (e.g. machinery from Germany). This is WNT — and you must settle VAT in Poland.

Rules:

1. Self-billing VAT: you charge yourself output VAT (23% in Poland) and input VAT (23%). Net = net, VAT nets to zero, but the transaction increases your VAT turnover.
2. ICD/WDT on the seller's side: the seller in Germany issues an invoice without VAT (reverse charge).
3. VAT-UE: you report the transaction in VAT-UE.
4. Threshold: WNT is always taxed (no exemption threshold).

Example:

• You buy machinery from Germany for 10,000 EUR
• EUR/PLN rate (NBP average from the preceding day): ~4.30
• Value in PLN: 43,000 zł
• Output VAT: 43,000 × 23% = 9,890 zł
• Input VAT: 9,890 zł (you deduct)
• Net: 43,000 zł (cost)

Export of goods outside the EU

Selling goods to the USA, UK, China? That is an export — and it carries a zero VAT rate (0%).

Conditions for the 0% rate:

1. The goods must leave EU territory
2. You must have documents confirming export (SAD, EX-A, CMR)
3. Export filed in the ECS/EX system, linked to AES

Important: Export applies only to goods. Services for clients outside the EU have a different regime.

Export of services (outside the EU)

Services for clients outside the EU are settled outside Polish VAT (not subject to VAT in Poland) — unless the service is tied to Polish territory (e.g. renovating a building in Warsaw for a US client).

Place-of-supply rule for services (Art. 28b of the VAT Act): the place of supply is the buyer's place of establishment (B2B).

Exchange rates — how to convert?

For foreign-currency transactions you must convert the amount to PLN at the NBP rate:

For VAT:

• NBP average rate from the day preceding the date the tax obligation arises (usually the date of supply)
• If NBP does not publish a rate on a given day (weekend) — use the rate from the last business day

For PIT (revenue):

• NBP average rate from the date of payment receipt
• If the invoice is issued in EUR but paid in PLN — use the rate from the payment date

Exchange-rate differences:

• Positive (rate went up): revenue
• Negative (rate went down): cost

Example:

• Invoice: 1,000 EUR, date of supply 15.03.2026
• NBP rate from 14.03.2026: 4.30
• Value: 4,300 zł (VAT revenue)
• Payment 20.03.2026, NBP rate from 20.03: 4.35
• Value: 4,350 zł (PIT revenue)
• Positive exchange-rate difference: 50 zł (revenue)

Foreign invoice — template

SELLER: [Name], ul. [Address], EU VAT: PL1234567890
BUYER: [Name], [Address], EU VAT: DE123456789
Issue date: 25.07.2026
Date of supply: 25.07.2026
Service: Programming — July 2026
Amount: 2,000.00 EUR (net)
VAT: reverse charge

Reverse charge — how does it work?

Reverse charge is a mechanism in which the buyer, not the seller, accounts for VAT. Used in:

• B2B within the EU (services and goods)
• B2B outside the EU (services)
• Import of services (services from non-EU companies)

How it works in practice:

1. The seller issues an invoice without VAT (net)
2. The buyer charges themselves output VAT and input VAT (nets to zero)
3. In the buyer's VAT declaration a doubled amount appears (input = output)

VAT-UE — informational declaration

VAT-UE is a quarterly informational declaration on intra-Community transactions. You do not pay VAT from it — you only inform the Tax Office about transactions.

What you report:

• Box 1: ICD/WDT (sale of goods to the EU)
• Box 2: ICA/WNT (purchase of goods from the EU)
• Box 3: ICS (intra-Community B2B services)

Deadline: by the 25th day of the month after the end of the quarter.

• Q1 (Jan–Mar): 25.04
• Q2 (Apr–Jun): 25.07
• Q3 (Jul–Sep): 25.10
• Q4 (Oct–Dec): 25.01 (of the following year)

KSeF and foreign invoices

The national e-invoicing system (KSeF) applies from 2027 for small and micro entrepreneurs. But foreign invoices are exempt from KSeF:

• WNT, WDT, ICS, export invoices — do not go through KSeF
• Reverse charge invoices — do not go through KSeF
• Domestic invoices (PL–PL) — go through KSeF

But you must record them in your accounting (tax revenue and expense book (KPiR), VAT register).

Most common mistakes

1. No NIP-UE verification

Before issuing a B2B EU invoice — check the counterparty's number in VIES (the European verification system). If the number is inactive, you cannot apply reverse charge.

2. Confusing WNT with import

WNT applies only to intra-Community transactions (EU → PL). Import applies to transactions with third countries (outside the EU). They have different VAT rules.

3. Wrong exchange rate

For VAT you use the rate from the day preceding the supply. For PIT — from the payment date. Do not confuse these dates.

4. Missing VAT-UE

Every intra-Community transaction requires reporting in VAT-UE. Missing it = penalties.

5. Issuing an invoice with Polish VAT for a foreign client

If you sell a B2B service in the EU — you do not charge Polish VAT. Reverse charge.

FAQ

Do I need an EU VAT number (NIP-UE)?

Yes, if you conduct intra-Community transactions. NIP-UE is your NIP with the "PL" prefix. You register it with the Tax Office (VAT-R form).

Does reverse charge apply to B2C services?

No. Reverse charge applies only to B2B. B2C services are settled under Polish rules (Polish VAT, unless the service is tied to real estate in another country).

Can I issue an invoice in EUR?

Yes. An invoice can be in any currency. But in your accounting you convert to PLN at the NBP rate.

Must WNT be reported in VAT-7?

Yes. You show WNT in VAT-7 (the VAT declaration) and VAT-UE (the informational declaration).

Must foreign invoices go through KSeF?

No. KSeF applies only to domestic invoices. Foreign invoices are recorded in your accounting, but not through KSeF.

Have cross-border transactions and need an accountant?

I handle sole proprietorship (JDG) accounting with cross-border transactions — export, WNT, WDT, reverse charge, VAT-UE. I issue and account for invoices in EUR/USD/PLN. From 49 zł + VAT per month.

Email me at [email protected] or visit oxyok.com/pl.

Note: Cross-border transaction rules based on the VAT Act (Chapters 7 and 8) and EU directives. Exchange rates: NBP average from the preceding day (VAT) or from the payment date (PIT). KSeF does not apply to foreign invoices. Consult an accountant before making decisions.