Poland (PL)
Generated from the application's own per-country data files — do not edit by hand. See Adding a country to change what this page says (by changing the data, never this file).
Part 1 — In plain words
What running a business in Poland means for your documents, explained simply — no unexplained jargon (hover, or tap, any underlined term for a plain definition).
Which documents you can create, and what you can do with them
As a business based in Poland, this app lets you create and manage: quotes, invoices, credit notes, expenses, invoices you receive from suppliers, [purchase-order], [goods-receipt].
- One nuance: you can only save as a draft an invoice while its status is still "draft".
- One nuance: you can only log as received a received invoice while its status is still "received".
Sales tax (VAT)
If you're registered for VAT in Poland, the standard rate is 23% — the percentage added on top of most sales. Some categories of goods or services get a lower rate instead: 8% (reduced), 5% (super-reduced), 0% (zero-rated).
Fixing a mistake on an invoice you already sent
Four honest answers a country's law can give for each way of fixing a mistake: required (the law says you must use this one for this kind of situation), allowed (you may use it), forbidden (the law does not let you use it here), and unverified (nobody has checked the actual law for this one yet — not "no", just "not researched").
Poland's law has been checked, so far, for 7 of the 11 ways this app knows to fix a mistake on an invoice. The ones actually confirmed:
- Credit note — forbidden
- Debit note — forbidden
- Corrective invoice — required
- Cancel and replace — required
- Internal credit note — forbidden
- Authority-side annulment — forbidden
- Resubmit under the same identity — allowed
Cancelling an invoice you've already sent
Not through this app yet. The law here may allow it in principle, but no channel or mechanism in this app actually carries it out for this country yet — a known gap, not a silent "no".
The ID numbers a business here must show on an invoice
When you invoice someone in Poland, or when someone in Poland invoices through this app, these ID numbers matter:
- NIP — optional, for a company.
Selling to a government client
If you sell to a government body in Poland, the invoice cannot just be emailed — it must travel through KSeF (clearance model), built in the FA(3) format. This app handles that for you once the channel is connected; you just need to have the right information about your government client on file first.
Before you can send, you will need:
- their NIP (Numer Identyfikacji Podatkowej)
Whether the law forces you to use one particular delivery channel
Not required by law, but KSeF is the channel businesses in Poland normally use.
Extra legal text and fields every invoice must carry
This app does not have an answer yet for Poland on this: extra legal text and fields every invoice must carry. That is an open, honest gap — not a hidden default and not "probably fine": this app would rather say "not yet configured" than guess. See Adding a country for how to close it.
Part 2 — The details
Every fact below is read straight from this app's own data files, at build time — never typed by hand — with its exact legal source when one has been checked against the law itself.
Document-action policy
Document types shown for a company of this country: quote, invoice, credit-note, expense, received-invoice, purchase-order, goods-receipt.
| Type | Action | Allowed | Restricted to status | Provenance |
|---|---|---|---|---|
| quote | save-draft | ✓ | — | unverified |
| quote | send | ✓ | — | legal (checked 2026-09-03) |
| quote | convert-to-invoice | ✓ | — | unverified |
| quote | request-deposit | ✓ | — | unverified |
| quote | request-installments | ✓ | — | unverified |
| quote | duplicate | ✓ | — | unverified |
| quote | share-link | ✓ | — | unverified |
| quote | request-signature | ✓ | — | unverified |
| invoice | save-draft | ✓ | draft | legal — Podręcznik KSeF 2.0 cz. II, § 1.6.2 (checked 2026-08-29) |
| invoice | send | ✓ | — | legal — Art. 106m ust. 1 and art. 106na ust. 1 of the ustawa z dnia 11 marca 2004 r. o podatku (checked 2026-09-03) |
| invoice | duplicate | ✓ | — | unverified |
| invoice | record-payment | ✓ | — | unverified |
| invoice | download-xml | ✓ | — | unverified |
| invoice | export-accounting | ✓ | — | unverified |
| invoice | share-link | ✓ | — | unverified |
| credit-note | save-draft | ✓ | — | unverified |
| credit-note | send | ✓ | — | legal (checked 2026-08-29) |
| credit-note | share-link | ✓ | — | unverified |
| expense | save-draft | ✓ | — | unverified |
| expense | delete | ✓ | — | unverified |
| received-invoice | receive | ✓ | received | unverified |
| received-invoice | approve | ✓ | — | unverified |
| received-invoice | reject | ✓ | — | unverified |
| received-invoice | record-payment | ✓ | — | unverified |
| received-invoice | delete | ✓ | — | unverified |
| purchase-order | save-draft | ✓ | — | unverified |
| purchase-order | send | ✓ | — | legal (checked 2026-09-03) |
| purchase-order | cancel-order | ✓ | — | unverified |
| goods-receipt | save-draft | ✓ | — | unverified |
| goods-receipt | record | ✓ | — | unverified |
| goods-receipt | delete | ✓ | — | unverified |
Source (original language)
- credit-note.send: avoir
B2G routing
What happens when a company sends an invoice to a government client of this country.
This only names the transport and format; a Peppol-based country may additionally require a national CIUS (a stricter Schematron-validated profile) and always addresses each recipient through an EAS-qualified participant id — see this country's own facts below for whether either applies here.
- Transport: KSeF (clearance model) (
ksef) - Format: FA(3) (
fa3) - Required client identifiers: VAT — NIP (Numer Identyfikacji Podatkowej)
- Provenance: legal — Country Factsheet (checked 2026-09-02)
Correction routes
Sourced: 7/11 routes (the rest are honestly unverified).
| Route | Status | Provenance |
|---|---|---|
| Credit note | forbidden | legal (checked 2026-08-29) |
| Debit note | forbidden | legal (checked 2026-08-29) |
| Corrective invoice | required | legal (checked 2026-09-16) |
| Cancel and replace | required | legal — Podręcznik KSeF 2.0 cz. II, § 1.6.4 (checked 2026-08-29) |
| Internal credit note | forbidden | legal — Podręcznik KSeF 2.0 cz. II, § 1.6.2 (checked 2026-08-29) |
| Authority-side annulment | forbidden | legal — Podręcznik KSeF 2.0 cz. II, § 1.6.3 (checked 2026-08-29) |
| Resubmit under the same identity | allowed | legal — Podręcznik KSeF 2.0 cz. II, § 1.6.7 et Przyk (checked 2026-08-29) |
| Ledger annotation only | unverified | unverified |
| Annotated duplicate | unverified | unverified |
| No document required by law | unverified | unverified |
| Counterparty objection | unverified | unverified |
Source (original language)
- Credit note: avoir
- Debit note: podstawa opodatkowania lub kwota podatku wskazana w fakturze uległa zmianie
- Corrective invoice: podatnik WYSTAWIA fakturę korygującą […] stwierdzono pomyłkę w jakiejkolwiek pozycji faktury […] z wyjątkiem faktur korygujących wystawianych do faktur, dla których nie został nadany numer identyfikujący w Krajowym Systemie e-Faktur […] sauf pour les factures correctives visant des factures auxquelles aucun numéro KSeF n'a été attribué
- Cancel and replace: należy wystawić fakturę korygującą "do zera" i nową fakturę pierwotną zawierającą poprawne dane
- Internal credit note: Po przesłaniu pliku faktury do KSeF nie jest możliwe jej edytowanie… Jedyną formą poprawienia błędu… jest wystawienie faktury korygującej w KSeF
- Authority-side annulment: W KSeF nie jest możliwe anulowanie wystawionej faktury […] anulow
- Resubmit under the same identity: nie jest to… przesłanka zobowiązująca podatnika do wystawienia faktury korygującej, w celu poprawienia nadanego pierwotnie numeru faktury, wskazanego w polu P_2
Local cancellation of an issued invoice
no — Not implementable locally: CANCEL_AND_REPLACE is "required" in this country's own correction-routes data, but no local cancellation mechanism is wired for it (see correction-routes/cancel-policy.ts — the law may allow the route, the channel/mechanism to realize it here does not exist yet).
Tax system
- Kind: VAT
- Standard rate: 23%
- Provenance: legal — TEDB (checked 2026-09-13)
Every rate this country's own catalog declares (what a user actually picks per line):
| Rate | Label | Category | Provenance |
|---|---|---|---|
| 23% | Stawka podstawowa | Standard | legal — IS NOT touched by art. 146ef (checked 2026-09-13) |
| 8% | Stawka obniżona (Załącznik nr 3) | Reduced | legal — IS NOT touched by art. 146ef (checked 2026-09-13) |
| 5% | Stawka obniżona (Załącznik nr 10) | Super-reduced | legal — RATE IS NOT TOUCHED by the art. 146ef override (checked 2026-09-13) |
| 0% | Stawka 0% (WDT / eksport) | Zero-rated | legal — NO such clause on art. 41 ust. 2a (checked 2026-09-13) |
| 0% | Zwolnienie podmiotowe (do 200 000 zł) | Exempt | legal (checked 2026-09-13) |
Required identifiers
| Scheme | Applies to | Label | Required | Provenance |
|---|---|---|---|---|
| LEGAL_ID | company | NIP | no | legal (checked 2026-09-13) |
Source (original language)
- LEGAL_ID: Art. 106e. 1. Faktura powinna zawierać: [...] 4) numer, za pomocą którego podatnik jest zidentyfikowany na potrzeby podatku, z zastrzeżeniem pkt 24 lit. a oraz pkt 25;
Mandatory mentions
No mentions data declared for this country.
Channel mandate (this country as a seller's own country)
This covers the delivery channel only — a country can separately require e-reporting (declaring the invoice's data to its own tax authority, regardless of delivery channel), not yet exposed on this page.
| Channel | Requirement | Mandated from | Provenance |
|---|---|---|---|
KSeF (ksef) | suggested | — | legal — The same article (checked 2026-09-13) |
Field overlay (bonus)
What this country adds/modifies/removes on top of the trunk document shape:
- add
correctionReasononinvoice - add
supplyTypeoninvoice.lines
How long documents must be kept
Each row is one legal obligation, with the article it comes from. When a country declares more than one, they bind the same business AT THE SAME TIME — they are not alternatives to choose between, so the date you must actually observe is the latest of them. The app works that date out for each archive it writes.
| Obligation | Years | Counted from | Article |
|---|---|---|---|
| VAT | 5 | the end of the calendar year the tax fell due in — approximated upwards, because this app does not know your filing frequency | ustawa o VAT art. 112, renvoi vers Ordynacja podatkowa art. 70 § 1 |
See the glossary on the compliance matrix for the technical terms used on this page.
Generated from the application's own per-country data files — do not edit by hand. Sources: backend/src/modules/documents/country-policy/data/pl.json, backend/src/modules/documents/b2g-routing/data/pl.json, backend/src/modules/documents/correction-routes/data/pl.json, backend/src/modules/documents/transports/channel-policy/data/pl.json, backend/src/modules/documents/tax/tax-systems/data/pl.json, backend/src/modules/documents/country-identifiers/data/pl.json, backend/src/modules/documents/country-fields/data/pl.json, backend/src/modules/documents/vat-rates/data/pl.json.