Poland e-invoicing in Invoicerr
Poland is one of five countries with data files in the per-country catalogues, so the application runs for a company established there. Support is per mechanism, not a single yes or no.
Poland's entries name KSeF as its invoice transmission platform, and FA(3) as the format it carries. A Polish seller's foreign-currency invoice also states its VAT in PLN, sourced to the NBP's own Table A rather than the ECB, frozen at issue.
This page is a pointer by design. Everything Invoicerr knows about Poland lives in its own data files, and two pages already say it without anyone retyping it:
- Poland in the country compliance matrix — every mechanism, and the catalogue each answer comes from, regenerated from those files on every docs build.
- Compliance — Poland — the same coverage, written for someone deciding whether to use Invoicerr in Poland.
To widen that coverage, or to add a country of your own, see Adding a country: the catalogue files listed on every other page in this directory are the ones Poland already has.
NIP
Art. 106e ust. 1 of the VAT act asks every invoice for the seller's tax number (pkt 4) and for the
number under which the buyer received the supply (pkt 5). For a Polish business both are its NIP, the
LEGAL_ID scheme of the identifiers section of countries/data/pl.json. The scheme applies to a
company only and is required: true: your company's NIP must be filled in to save Settings or finish
onboarding, and a Polish company client's NIP to save the client. A private client has no NIP and is
not offered the field.
A Polish company client saved without its NIP keeps its record. The client form asks for it at the next edit, and Validate and Send keep refusing an invoice to it until it is filled in.
KSeF and private buyers
Art. 106ga ust. 2 pkt 4 of the VAT act lifts the KSeF obligation for an invoice « na rzecz nabywcy
towarów lub usług będącego osobą fizyczną nieprowadzącą działalności gospodarczej », a natural
person not carrying on a business. The ksef fact in the channelPolicy section of
countries/data/pl.json records it with scope.buyerType: ["COMPANY"]. The fact is suggested,
so the scope has no effect today; it keeps an invoice to a private client outside KSeF if the fact
is ever made mandated.
Fallback payment term
The paymentTerms.fallbackTerm entry of countries/data/pl.json is the 30 days an invoice's due
date falls back to when the company has no default term of its own (see Payment
terms). Art. 6 ust. 1 of the Act of 8 March 2013 on
preventing excessive delays in commercial transactions starts statutory interest 30 days after the
creditor's performance when the contract sets no payment date (basis: "latePaymentThreshold"). It
sets no payment term. The application counts the 30 days from the invoice date, not from the
creditor's performance.
Company-law mentions
The companyLaw section of countries/data/pl.json prints, under the seller's name on invoices,
quotes, credit notes and purchase orders (pisma i zamówienia handlowe), from the Kodeks spółek
handlowych:
| Legal forms | Printed | Source |
|---|---|---|
| sp. z o.o. | "Sąd rejestrowy: …, KRS 0000123456", "Kapitał zakładowy 5000.00 PLN" | art. 206 § 1 |
| S.A., S.K.A. | register line, "Kapitał zakładowy …, kapitał wpłacony …" | art. 374 § 1, art. 127 § 5 |
| P.S.A. | register line, "Kapitał akcyjny …" | art. 300^61 § 1 |
| spółka jawna, komandytowa, partnerska, sole trader, other forms | nothing | none of these articles binds them |
The NIP of point 3) is the LEGAL_ID identifier; the seat and address of point 1) are the company
address. Not modelled: the group of companies (point 5) and the unpaid contributions of a sp. z o.o.
formed from the model agreement. Text read in the Kancelaria Sejmu consolidated text (t.j. Dz. U. z
2024 r. poz. 18, with the amendments up to Dz. U. z 2026 r. poz. 644) on 2026-10-25.