Types of Invoices in Poland

Understanding the different types of invoices used in Poland is essential for correctly documenting transactions and staying compliant with the Polish VAT Act (Ustawa o podatku od towarow i uslug). Below is a comprehensive guide to every invoice type you may encounter or need to issue.

Standard VAT Invoice (Faktura VAT)

The standard VAT invoice is the most common document in Polish business. It is issued by active VAT taxpayers (czynny podatnik VAT) for the supply of goods or services. Under Art. 106b(1)(1) of the VAT Act, every taxable person is obligated to issue an invoice when selling to another taxable person or to a legal entity that is not a taxable person. The standard invoice must contain all elements specified in Art. 106e(1) — see the Required Invoice Elements article for the full list.

VAT Margin Invoice (Faktura VAT marza)

The VAT margin procedure applies to specific sectors where resellers tax only the margin (the difference between the selling price and the purchase price) rather than the full transaction value. Under Art. 119-120 of the VAT Act, this applies to:

• Used goods (towary uzywane) — second-hand items purchased from non-VAT payers
• Tourism services — travel agents reselling bundled packages
• Collectibles and works of art — antiques, art objects, and collector's items

A margin invoice does not show the VAT amount or rate separately. The buyer cannot deduct input VAT from such an invoice.

Proforma Invoice (Faktura proforma)

A proforma invoice is not a tax document and has no legal standing under the VAT Act. It is purely a commercial document expressing an intent to sell — essentially a price quote or offer in invoice format. Key points:

• It does not create a tax obligation
• It must not be reported in JPK_VAT or any tax filing
• It cannot be used to deduct input VAT
• It is typically used before a transaction to confirm pricing or to request prepayment

Advance Payment Invoice (Faktura zaliczkowa)

Under Art. 106b(1)(4), when a seller receives a prepayment (zaliczka), partial payment, or deposit before delivering goods or completing a service, they must issue an advance payment invoice. This invoice documents the amount received and the VAT due on that amount. The tax obligation arises at the moment the payment is received (Art. 19a(8)), not when the goods are delivered.

The advance invoice must include the full order value and the amount of the advance received, along with the remaining balance.

Final Invoice (Faktura koncowa)

Once all advance payments have been settled and the goods delivered or service completed, the seller issues a final invoice. This invoice references all previously issued advance invoices and shows only the remaining amount to be settled. If the advance payments cover 100% of the transaction value, issuing a final invoice is not required (though many businesses still issue one with a zero balance for accounting clarity).

Simplified Invoice (Faktura uproszczona)

Under Art. 106e(5), a simplified invoice may be issued when the gross amount does not exceed 450 PLN (or 100 EUR). A fiscal receipt (paragon) that includes the buyer's NIP (tax identification number) is automatically treated as a simplified invoice when under this threshold. Simplified invoices do not require:

• The buyer's full name and address
• The unit price, quantity, and net value breakdown per line item

However, they must still contain the seller's NIP, the buyer's NIP, the date, and the total gross amount.

Corrective Invoice (Faktura korygujaca)

Corrective invoices are issued under Art. 106j when the original invoice contains errors or when circumstances change after the original was issued. Common reasons include:

• Errors in amounts, prices, or VAT rates
• Granted discounts or rebates after the sale
• Returned goods (partial or full)
• Changes in the scope of services delivered

A corrective invoice must reference the original invoice and clearly state what is being corrected and why. See the dedicated Corrective Invoices article for detailed rules on timing and recognition.

Correction Note (Nota korygujaca)

A correction note is a unique document in Polish law — it is issued by the buyer, not the seller, under Art. 106k. It can only correct formal data on an invoice, such as:

• Buyer's name or address
• Buyer's NIP
• Date of issue (in limited cases)
• Other descriptive errors that do not affect amounts

A correction note cannot change any financial data — amounts, VAT rates, or quantities. The seller must accept the correction note for it to be valid. In practice, many sellers prefer to issue a corrective invoice themselves rather than accept a correction note from the buyer.