VAT-Exempt Invoice — Template and Required Annotations 2026

A VAT-exempt invoice looks different from a VAT invoice. It lacks tax rates, VAT amounts, and the buyer's NIP (in some cases). But it has annotations that must not be omitted.

Two Types of VAT Exemption

1. Personal Exemption (Turnover < 200,000 zł)

The invoice contains the annotation: "exempt" or "zw." in place of the VAT rate.

2. Subject-Matter Exemption (Type of Service)

The invoice contains an annotation with the legal basis for the exemption, e.g.: "exempt under Article 43(1)(23) of the VAT Act" (care services).

Required Elements of a VAT-Exempt Invoice

A VAT-exempt invoice must include:

• Issue date
• Invoice number (or KSeF number from April 2026)
• Seller data (first name, last name, address, NIP)
• Buyer data (first name, last name, address) — NIP optional if the buyer is a consumer
• Name of the good or service
• Net amount (which equals the gross amount, since VAT = 0)
• VAT exemption annotation + legal basis
• Total amount due

VAT-Exempt Invoice Template

INVOICE NO. FV/2026/001
Issue date: July 24, 2026
Date of sale: July 24, 2026

SELLER:
Jan Kowalski
ul. Przykładowa 1, 00-001 Warszawa
NIP: 1234567890

BUYER:
Anna Nowak
ul. Testowa 2, 00-002 Warszawa

No. | Description | Quantity | Unit Price | Amount
1 | Senior care service (July 2026) | 1 | 3,000 zł | 3,000 zł

Total: 3,000 zł
Exempt from VAT under Article 43(1)(23) of the VAT Act.
Payment method: bank transfer
Due date: July 31, 2026
Account: 00 0000 0000 0000 0000 0000 0000

Most Common Mistakes

1. Missing exemption basis annotation — the tax office may challenge it
2. Including the buyer's NIP on a consumer invoice — unnecessary if the buyer is an individual (consumer)
3. Missing KSeF number — mandatory on every invoice from April 2026

Need Help with Invoicing?

I issue and verify invoices — with VAT, without VAT, in KSeF. From 49 zł + VAT monthly.

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