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Coupa Success Portal

Poland

Introduction

The Polish VAT rules on the layout and information to be provided on invoices generally follow the requirements of the European VAT Directive (2006/112/EC, 2010/45/EU) and its VAT requirements.

General notes

  • When setting up your remit-to address, your VAT ID must begin with PL, followed by ten digits, for example: PL1234567890
  • All tax amounts must include the alternateAmount and alternateCurrency attributes. The alternate currency must be set to PLN. See Providing Amounts in Local Currency for more info.
  • Use the following extrinsics when sending a compliance-assured Polish invoice: ExchangeRate
  • You may require additional extrinsics specific to your industry or billing situation. If you need to provide a Customs Declaration Number, a Customs Office, and/or a Customs Declaration Date, these should be added to the invoice using the <Comments> tag on the first invoice line: <Comments xml:lang="en-US">Customs Information</Comments>. See Adding Extrinsics to Your Invoice for more info.

Coupa does not support corrective tax documents in Poland.

Supplier field tips

Suppliers can use these tips to help them get set up on the CSP and invoicing in short order.

  • Type of Company: Please include the type of company in relation to how your company is legally registered. For example, whether it is a limited company or not.
  • Place of Reg: Please include specifically where your company is registered.
  • Permit Number: Please include the permit number of your registered company.
  • Permit Date: Please include the date that your company's permit is effective from.
  • Share Capital: You should state the share capital of this registered company here.

Invoice content requirements

Invoice Content Field Mandatory/Conditional Comments
Supplier Name Mandatory The full name of the supplier
Supplier Address Mandatory The address of the supplier
Supplier VAT ID Mandatory The VAT ID-number of the supplier
Supplier Fiscal Rep. Name Conditional The supplier's tax representative's name
Supplier Fiscal Rep. Address Conditional The supplier's tax representative's Address
Supplier Fiscal Rep. VAT ID Conditional The supplier's tax representative's VAT ID
Supplier Bank Account Recommended The domicile and the number of at least one bank account of which the company is holder
Supplier Bank Account No. Recommended See above row "Bank Account"
Supplier Type of Company Mandatory  
Supplier License number Recommended The number of the license which is necessary in order to practice a regulated activity
Supplier License Date Recommended The date of the license which I snecessary in order to practice a regulated activity
Supplier Share Capital Recommended The part of a company's capital that comes from the issue of shares
BuyerName Mandatory The full name of the supplier
Address Mandatory The address of the buyer
VAT ID Conditional The VAT ID-number of the buyer
Fiscal Rep. Name Recommended The buyer's tax representative's name
Fiscal Rep. Address Recommended The buyer's tax representative's Address
Fiscal Rep. VAT ID Recommended The buyer's tax representative's VAT ID
Invoice level information    
Invoice Date Mandatory The date of issue of the invoice
Date of Supply Conditional The date of the supply of the goods/services
Invoice Number Mandatory The number under which the invoice is mentioned in the sales journal of the supplier.
Delivery Address Recommended The address of the place of delivery
Tax law reference Conditional  
Place of Issue Recommended Place where the invoice was issued
Currency Mandatory The currency which was used in the transaction
Local Currency Conditional  
Local Currency Net Recommended The amount payable expressed in local currency (excl. of VAT)
Local Currency Tax Conditional The total tax amount expressed in local currency per VAT rate
Local Currency Gross Recommended The total amount payable expressed in local currency
Exchange Rate Recommended The exchange rate between PLN and the used currency
Original Invoice Number Conditional  
Original Invoice Date Conditional The date of issue of the original invoice
Original Date of Supply Conditional The date of supply shown on the original invoice
Credit Reason Conditional The reason for issuing the credit note and the change in taxable basis or VAT
Net Total Mandatory Amount payable (VAT excluded) by VAT rate
Tax Total Mandatory Tax amount
Gross Total Mandatory Amount payable (VAT included)
Amount to Pay Recommended Amount the buyer has to pay
Payment Date Recommended The date of payment
Payment Terms Recommended The terms of payment
Early Payment Discount Conditional The discount received when early payment is applied
Payment method Recommended The method of payment
Form of Payment Recommended The form of payment
Customs Declaration No. Recommended  
Customs Office Recommended The name of the customs office
Customs Declaration Date Recommended Date of declaration
Quantity Mandatory The quantity of the goods supplied or the extent and nature of the services rendered.
Description Mandatory The description/nature of the goods or services
Taxable Amount Mandatory Taxable amount per VAT rate or exemption (expressed in Euros)
VAT Rate Conditional Applicable VAT rate (per good/service)
VAT Amount Conditional VAT Payable at line level
Unit Price Mandatory Exclusive of VAT
Discount Amount Conditional  
Discount Percent Conditional  
Discount terms Conditional  
Unit of Measure Mandatory The unit of measure used when expressing quantity
Amount of Advanced Payment Conditional The amount of advanced payment received
Date of Advanced Payment Conditional The date at which the advanced payment is received
Reference to the reverse charge mechanism Conditional The Reverse Charge Mechanism shifts the responsibility for the reporting of a VAT transaction from the supplier to the buyer of a good or service
Reference in case supply is exempt from VAT Conditional  
Cash Accounting Scheme Conditional The principles of cash accounting means that VAT is recorded when it is received; in contrast with the standard VAT accounting scheme where VAT is recorded on the date of issuing or receiving a VAT invoice, regardless of when (or if) the payment is made.
Margin scheme reference Conditional  
Duplicate Conditional  
Triangular Trade Conditional  

Extrinsic fields

You may require additional extrinsics specific to your industry or billing situation. If you need to provide a Customs Declaration Number, a Customs Office, and/or a Customs Declaration Date, these should be added to the invoice using the <Comments> tag on the first invoice line: <Comments xml:lang="en-US">Customs Information</Comments>. See Adding Extrinsics to Your Invoice for more info.

Example invoices

Article type: Reference