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Poland

Examples of compliant cXML invoices and credit notes for 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.

Note

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.