Invoice samples
Poland supports 24+ distinct invoice scenarios covering standard transactions, corrections, advance payments, and special tax treatments.
Important:
Samples are guidelines for integration. Adapt them to your specific system - do not copy directly.
Standard B2B invoice (most common)
Scenario: Company ABC sells office supplies to Company XYZ with standard VAT rate.
Key fields:
-
Supplier Numer Identyfikacji Podatkowej (NIP)
-
Buyer NIP
-
Net amount
-
VAT (23%)
-
Gross amount
<inv:Invoice>
<cbc:ID>FV/2025/12/001</cbc:ID>
<cbc:IssueDate>2025-12-18</cbc:IssueDate>
<cbc:InvoiceTypeCode>380</cbc:InvoiceTypeCode>
<cbc:DocumentCurrencyCode>PLN</cbc:DocumentCurrencyCode>
<!-- Supplier Party -->
<cac:AccountingSupplierParty>
<cac:Party>
<cac:PartyIdentification>
<cbc:ID schemeID="NIP">[SUPPLIER_TAXID]</cbc:ID>
</cac:PartyIdentification>
<cac:PartyName>
<cbc:Name>ABC</cbc:Name>
</cac:PartyName>
</cac:Party>
</cac:AccountingSupplierParty>
<!-- Tax Total -->
<cac:TaxTotal>
<cbc:TaxAmount currencyID="PLN">230.00</cbc:TaxAmount>
<cac:TaxSubtotal>
<cbc:TaxableAmount currencyID="PLN">1000.00</cbc:TaxableAmount>
<cbc:TaxAmount currencyID="PLN">230.00</cbc:TaxAmount>
<cac:TaxCategory>
<cbc:ID>S</cbc:ID>
<cbc:Percent>23</cbc:Percent>
</cac:TaxCategory>
</cac:TaxSubtotal>
</cac:TaxTotal>
<!-- Legal Monetary Total -->
<cac:LegalMonetaryTotal>
<cbc:LineExtensionAmount currencyID="PLN">1000.00</cbc:LineExtensionAmount>
<cbc:TaxExclusiveAmount currencyID="PLN">1000.00</cbc:TaxExclusiveAmount>
<cbc:TaxInclusiveAmount currencyID="PLN">1230.00</cbc:TaxInclusiveAmount>
<cbc:PayableAmount currencyID="PLN">1230.00</cbc:PayableAmount>
</cac:LegalMonetaryTotal>
</inv:Invoice>Corrective invoice (credit note)
Scenario: Full refund of original invoice FV/2025/12/001 due to product return.
Key fields:
-
Original invoice reference
-
Corrective invoice number
-
Credit amount (negative)
<inv:Invoice>
<cbc:ID>FK/2025/12/001</cbc:ID>
<cbc:IssueDate>2025-12-19</cbc:IssueDate>
<cbc:InvoiceTypeCode>381</cbc:InvoiceTypeCode>
<!-- Reference to original invoice -->
<cac:BillingReference>
<cac:InvoiceDocumentReference>
<cbc:ID>FV/2025/12/001</cbc:ID>
<cbc:IssueDate>2025-12-18</cbc:IssueDate>
</cac:InvoiceDocumentReference>
</cac:BillingReference>
<!-- Negative amounts for credit -->
<cac:LegalMonetaryTotal>
<cbc:LineExtensionAmount currencyID="PLN">-1000.00</cbc:LineExtensionAmount>
<cbc:TaxExclusiveAmount currencyID="PLN">-1000.00</cbc:TaxExclusiveAmount>
<cbc:TaxInclusiveAmount currencyID="PLN">-1230.00</cbc:TaxInclusiveAmount>
<cbc:PayableAmount currencyID="PLN">-1230.00</cbc:PayableAmount>
</cac:LegalMonetaryTotal>
</inv:Invoice>Export invoice (zero-rated)
Scenario: Export sale to Germany with VAT exemption.
Key fields:
-
VAT rate
-
Exemption reason code
-
Buyer country
<inv:Invoice>
<!-- Buyer in different country -->
<cac:AccountingCustomerParty>
<cac:Party>
<cac:PostalAddress>
<cac:Country>
<cbc:IdentificationCode>DE</cbc:IdentificationCode>
</cac:Country>
</cac:PostalAddress>
</cac:Party>
</cac:AccountingCustomerParty>
<!-- Zero VAT with exemption -->
<cac:TaxTotal>
<cbc:TaxAmount currencyID="PLN">0.00</cbc:TaxAmount>
<cac:TaxSubtotal>
<cbc:TaxableAmount currencyID="PLN">1000.00</cbc:TaxableAmount>
<cbc:TaxAmount currencyID="PLN">0.00</cbc:TaxAmount>
<cac:TaxCategory>
<cbc:ID>E</cbc:ID>
<cbc:Percent>0</cbc:Percent>
<cbc:TaxExemptionReasonCode>EXP</cbc:TaxExemptionReasonCode>
<cbc:TaxExemptionReason>Export outside EU</cbc:TaxExemptionReason>
</cac:TaxCategory>
</cac:TaxSubtotal>
</cac:TaxTotal>
</inv:Invoice>Foreign currency invoice
Scenario: Sale invoiced in EUR with PLN equivalent amounts.
Key fields:
-
Document currency
-
Tax currency
-
Exchange rate
<inv:Invoice>
<cbc:DocumentCurrencyCode>EUR</cbc:DocumentCurrencyCode>
<cbc:TaxCurrencyCode>PLN</cbc:TaxCurrencyCode>
<cac:PaymentExchangeRate>
<cbc:SourceCurrencyCode>EUR</cbc:SourceCurrencyCode>
<cbc:TargetCurrencyCode>PLN</cbc:TargetCurrencyCode>
<cbc:CalculationRate>4.3214</cbc:CalculationRate>
<cbc:Date>2025-12-18</cbc:Date>
</cac:PaymentExchangeRate>
<!-- Amounts in EUR -->
<cac:LegalMonetaryTotal>
<cbc:LineExtensionAmount currencyID="EUR">1000.00</cbc:LineExtensionAmount>
<cbc:TaxInclusiveAmount currencyID="EUR">1230.00</cbc:TaxInclusiveAmount>
<cbc:PayableAmount currencyID="EUR">1230.00</cbc:PayableAmount>
</cac:LegalMonetaryTotal>
<!-- Tax in PLN -->
<cac:TaxTotal>
<cbc:TaxAmount currencyID="PLN">994.12</cbc:TaxAmount>
</cac:TaxTotal>
</inv:Invoice>