{"id":5703,"date":"2025-12-05T08:00:26","date_gmt":"2025-12-05T07:00:26","guid":{"rendered":"https:\/\/progressholding.pl\/pl\/?p=5703"},"modified":"2025-12-05T12:02:12","modified_gmt":"2025-12-05T11:02:12","slug":"fakturowanie-miedzynarodowe-zasady-wystawiania-faktur-dla-kontrahentow-zagranicznych","status":"publish","type":"post","link":"https:\/\/progressholding.pl\/en\/international-invoicing-rules-for-issuing-invoices\/","title":{"rendered":"International invoicing \u2013 rules for issuing invoices to foreign clients"},"content":{"rendered":"<p><\/p>\n<article>\n<p>International invoicing requires knowledge of Polish VAT regulations, EU rules, and everyday business practice. You must correctly determine the place of taxation, the client\u2019s status, the currency, and the invoice wording. A well-designed invoicing process protects your company from corrections, penalties, and payment blocks.<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/progressholding.pl\/en\/international-invoicing-rules-for-issuing-invoices\/#what-are-the-basic-rules-of-international-invoicing-in-2026\" >What are the basic rules of international invoicing in 2026?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/progressholding.pl\/en\/international-invoicing-rules-for-issuing-invoices\/#when-a-transaction-is-international\" >When a&nbsp;transaction is international<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/progressholding.pl\/en\/international-invoicing-rules-for-issuing-invoices\/#difference-between-selling-goods-and-services\" >Difference between selling goods and services<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/progressholding.pl\/en\/international-invoicing-rules-for-issuing-invoices\/#difference-between-b2b-and-b2c\" >Difference between B2B and B2C<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/progressholding.pl\/en\/international-invoicing-rules-for-issuing-invoices\/#when-does-an-invoice-to-an-eu-client-include-vat-and-when-do-you-use-reverse-charge\" >When does an invoice to an EU client include VAT, and when do you use reverse charge?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/progressholding.pl\/en\/international-invoicing-rules-for-issuing-invoices\/#selling-goods-to-eu-businesses-icswdt\" >Selling goods to EU businesses (ICS\/WDT)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/progressholding.pl\/en\/international-invoicing-rules-for-issuing-invoices\/#services-for-eu-taxpayers-b2b\" >Services for EU taxpayers (B2B)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/progressholding.pl\/en\/international-invoicing-rules-for-issuing-invoices\/#sales-to-eu-consumers-b2c\" >Sales to EU consumers (B2C)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/progressholding.pl\/en\/international-invoicing-rules-for-issuing-invoices\/#example-combinations-for-eu-clients\" >Example combinations for EU clients<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/progressholding.pl\/en\/international-invoicing-rules-for-issuing-invoices\/#how-to-issue-an-invoice-for-a-client-outside-the-european-union\" >How to issue an invoice for a&nbsp;client outside the European Union?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/progressholding.pl\/en\/international-invoicing-rules-for-issuing-invoices\/#export-of-goods-outside-the-eu\" >Export of goods outside the EU<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/progressholding.pl\/en\/international-invoicing-rules-for-issuing-invoices\/#services-for-non-eu-clients\" >Services for non-EU clients<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/progressholding.pl\/en\/international-invoicing-rules-for-issuing-invoices\/#typical-mistakes-on-non-eu-invoices\" >Typical mistakes on non-EU invoices<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/progressholding.pl\/en\/international-invoicing-rules-for-issuing-invoices\/#what-must-an-invoice-for-a-foreign-client-include\" >What must an invoice for a&nbsp;foreign client include?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/progressholding.pl\/en\/international-invoicing-rules-for-issuing-invoices\/#mandatory-elements-under-the-vat-act\" >Mandatory elements under the VAT Act<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/progressholding.pl\/en\/international-invoicing-rules-for-issuing-invoices\/#additional-elements-for-foreign-invoices\" >Additional elements for foreign invoices<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/progressholding.pl\/en\/international-invoicing-rules-for-issuing-invoices\/#where-to-check-general-invoicing-rules\" >Where to check general invoicing rules<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/progressholding.pl\/en\/international-invoicing-rules-for-issuing-invoices\/#which-currency-and-exchange-rate-should-you-use-on-an-international-invoice\" >Which currency and exchange rate should you use on an international invoice?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/progressholding.pl\/en\/international-invoicing-rules-for-issuing-invoices\/#what-currency-can-be-used-on-invoices\" >What currency can be used on invoices<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/progressholding.pl\/en\/international-invoicing-rules-for-issuing-invoices\/#which-rate-to-use-for-vat-conversion\" >Which rate to use for VAT conversion<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/progressholding.pl\/en\/international-invoicing-rules-for-issuing-invoices\/#most-common-currency-issues-on-foreign-invoices\" >Most common currency issues on foreign invoices<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/progressholding.pl\/en\/international-invoicing-rules-for-issuing-invoices\/#how-does-ksef-affect-international-invoicing-in-2026\" >How does KSeF affect international invoicing in 2026?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/progressholding.pl\/en\/international-invoicing-rules-for-issuing-invoices\/#when-your-foreign-invoices-will-go-to-ksef\" >When your foreign invoices will go to KSeF<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/progressholding.pl\/en\/international-invoicing-rules-for-issuing-invoices\/#does-every-foreign-invoice-have-to-be-in-ksef\" >Does every foreign invoice have to be in KSeF?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/progressholding.pl\/en\/international-invoicing-rules-for-issuing-invoices\/#how-progress-holding-helps-you-prepare-for-ksef\" >How Progress Holding helps you prepare for KSeF<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/progressholding.pl\/en\/international-invoicing-rules-for-issuing-invoices\/#how-it-works-in-practice-progress-holding-experience\" >How it works in practice: Progress Holding experience<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/progressholding.pl\/en\/international-invoicing-rules-for-issuing-invoices\/#most-common-international-invoicing-errors\" >Most common international invoicing errors<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/progressholding.pl\/en\/international-invoicing-rules-for-issuing-invoices\/#support-for-foreigners-running-a-business-in-poland\" >Support for foreigners running a&nbsp;business in Poland<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/progressholding.pl\/en\/international-invoicing-rules-for-issuing-invoices\/#what-a-typical-cooperation-looks-like-for-foreign-invoicing\" >What a&nbsp;typical cooperation looks like for foreign invoicing<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/progressholding.pl\/en\/international-invoicing-rules-for-issuing-invoices\/#frequently-asked-questions\" >Frequently asked questions<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/progressholding.pl\/en\/international-invoicing-rules-for-issuing-invoices\/#do-invoices-for-foreign-clients-have-to-be-issued-in-polish\" >Do invoices for foreign clients have to be issued in Polish?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-32\" href=\"https:\/\/progressholding.pl\/en\/international-invoicing-rules-for-issuing-invoices\/#do-i-always-put-0-vat-on-invoices-for-eu-businesses\" >Do I always put 0% VAT on invoices for EU businesses?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-33\" href=\"https:\/\/progressholding.pl\/en\/international-invoicing-rules-for-issuing-invoices\/#how-do-i-verify-an-eu-clients-vat-eu-number-before-invoicing\" >How do I verify an EU client\u2019s VAT-EU number before invoicing?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-34\" href=\"https:\/\/progressholding.pl\/en\/international-invoicing-rules-for-issuing-invoices\/#do-i-always-have-to-convert-foreign-currency-invoices-to-pln\" >Do I always have to convert foreign-currency invoices to PLN?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-35\" href=\"https:\/\/progressholding.pl\/en\/international-invoicing-rules-for-issuing-invoices\/#do-i-have-to-issue-foreign-sales-invoices-in-ksef\" >Do I have to issue foreign sales invoices in KSeF?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-36\" href=\"https:\/\/progressholding.pl\/en\/international-invoicing-rules-for-issuing-invoices\/#for-small-online-b2c-sales-to-eu-customers-do-i-need-vat-registration-in-every-country\" >For small online B2C sales to EU customers, do I need VAT registration in every country?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"what-are-the-basic-rules-of-international-invoicing-in-2026\"><\/span>What are the basic rules of international invoicing in 2026?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>International invoicing is based on identifying the place of taxation, the client\u2019s status, and the type of transaction. You issue an invoice differently for an EU business and differently for a&nbsp;non-EU consumer.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"when-a-transaction-is-international\"><\/span>When a&nbsp;transaction is international<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>A transaction is considered international when the supply of goods or services involves entities from different countries. This may include clients from the European Union or outside the EU. It also matters where the goods are delivered or where the service is actually performed.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"difference-between-selling-goods-and-services\"><\/span>Difference between selling goods and services<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>For goods, the key factor is where they are shipped from and where they go.<\/li>\n<li>For services, what matters is where the customer is established or where the service is actually carried out.<\/li>\n<li>These rules affect the VAT rate, invoice content, and reporting in JPK_V7.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"difference-between-b2b-and-b2c\"><\/span>Difference between B2B and B2C<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>B2B means sales between taxable persons, usually with VAT or VAT-EU numbers.<\/li>\n<li>B2C means sales to consumers, where different VAT rules and registration thresholds often apply.<\/li>\n<li>This distinction determines whether you apply reverse charge or charge VAT in Poland.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"when-does-an-invoice-to-an-eu-client-include-vat-and-when-do-you-use-reverse-charge\"><\/span>When does an invoice to an EU client include VAT, and when do you use reverse charge?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>For most B2B services in the EU, you apply reverse charge and do not add Polish VAT. For goods, you may apply 0% VAT as an intra-Community supply if statutory conditions are met.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"selling-goods-to-eu-businesses-icswdt\"><\/span>Selling goods to EU businesses (ICS\/WDT)<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>If you ship goods from Poland to a&nbsp;company in another EU country and have its valid VAT-EU number, you can apply 0% VAT. The conditions are actual dispatch from Poland and holding transport evidence. On the invoice, you show both parties\u2019 VAT-EU numbers and include wording indicating an intra-Community supply.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"services-for-eu-taxpayers-b2b\"><\/span>Services for EU taxpayers (B2B)<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>For most B2B services, the place of taxation is the customer\u2019s country. You do not charge Polish VAT and the buyer accounts for VAT under reverse charge in their jurisdiction. Typical wording is \u201creverse charge,\u201d and you report the sale as not taxable in Poland.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"sales-to-eu-consumers-b2c\"><\/span>Sales to EU consumers (B2C)<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>For B2C sales to EU consumers, rules on the place of supply and the EUR 10,000 distance-sales threshold apply. After exceeding the threshold, you usually account for VAT in the consumer\u2019s country, often via the OSS procedure. Current rules are available at <a href=\"https:\/\/www.biznes.gov.pl\/pl\/portal\/00270\" target=\"_blank\" rel=\"noopener\">Biznes.gov.pl \u2013 VAT on sales to EU consumers<\/a>.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"example-combinations-for-eu-clients\"><\/span>Example combinations for EU clients<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<table>\n<thead>\n<tr>\n<th>Type of sale<\/th>\n<th>Client<\/th>\n<th>VAT on invoice<\/th>\n<th>Typical note<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Goods (ICS\/WDT)<\/td>\n<td>Company with valid VAT-EU<\/td>\n<td>0% VAT<\/td>\n<td>\u201cIntra-Community supply of goods\u201d<\/td>\n<\/tr>\n<tr>\n<td>B2B services<\/td>\n<td>EU company<\/td>\n<td>No VAT in Poland<\/td>\n<td>\u201cReverse charge\u201d<\/td>\n<\/tr>\n<tr>\n<td>B2C services<\/td>\n<td>EU consumer<\/td>\n<td>Depends on threshold and OSS<\/td>\n<td>Note aligned with place-of-supply rules<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"how-to-issue-an-invoice-for-a-client-outside-the-european-union\"><\/span>How to issue an invoice for a&nbsp;client outside the European Union?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>For non-EU clients you distinguish between exports of goods and services taxed outside Poland. In both cases, customs documents and correct assessment of Polish VAT applicability are essential.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"export-of-goods-outside-the-eu\"><\/span>Export of goods outside the EU<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>In exports, goods leave the EU customs territory. You may apply 0% VAT if you hold proof of export from the customs system, such as IE-599 messages. The invoice should show the client details, destination country, and indicate that the transaction is an export of goods.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"services-for-non-eu-clients\"><\/span>Services for non-EU clients<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>For B2B services to non-EU entities, the place of taxation is generally the buyer\u2019s country. You do not charge Polish VAT and mark the sale as not taxable in Poland. The buyer settles tax under their local rules.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"typical-mistakes-on-non-eu-invoices\"><\/span>Typical mistakes on non-EU invoices<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Missing the client\u2019s tax number or using a&nbsp;number that does not meet local requirements.<\/li>\n<li>Applying the wrong VAT rate on exports due to incomplete customs documentation.<\/li>\n<li>Confusing exports of goods with logistics services, which follow different VAT rules.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"what-must-an-invoice-for-a-foreign-client-include\"><\/span>What must an invoice for a&nbsp;foreign client include?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>An invoice for a&nbsp;foreign client must comply with the Polish VAT Act. In practice, it is also worth adding items that support international settlements, such as currency, delivery terms, and bank details.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"mandatory-elements-under-the-vat-act\"><\/span>Mandatory elements under the VAT Act<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The Polish VAT Act lists the elements required on every invoice. These include the issue date, invoice number, seller and buyer data with identification numbers, as well as a&nbsp;description of goods or services, quantity, unit price, net value, VAT rate and amount, and gross value.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"additional-elements-for-foreign-invoices\"><\/span>Additional elements for foreign invoices<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Both parties\u2019 VAT-EU numbers or the non-EU client\u2019s local tax number.<\/li>\n<li>Settlement currency and optionally a&nbsp;separate payment currency.<\/li>\n<li>Delivery terms, e.g., Incoterms for goods.<\/li>\n<li>Bank account in IBAN format and SWIFT\/BIC code.<\/li>\n<li>Required notes like \u201creverse charge,\u201d \u201cICS\/WDT,\u201d or \u201cexport of goods.\u201d<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"where-to-check-general-invoicing-rules\"><\/span>Where to check general invoicing rules<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Detailed guidance on invoice elements and deadlines is available in the Ministry of Finance explanations at <a href=\"https:\/\/www.podatki.gov.pl\/vat\/wyjasnienia\/zasady-wystawiania-faktur\/\" target=\"_blank\" rel=\"noopener\">podatki.gov.pl \u2013 invoicing rules<\/a>. The consolidated VAT Act text reflects changes for 2025\u20132026.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"which-currency-and-exchange-rate-should-you-use-on-an-international-invoice\"><\/span>Which currency and exchange rate should you use on an international invoice?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>You may issue an invoice in a&nbsp;foreign currency. If you charge Polish VAT, you must convert the taxable base and VAT into PLN using the correct rate.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"what-currency-can-be-used-on-invoices\"><\/span>What currency can be used on invoices<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Invoices may be issued in any currency as long as the VAT amount is shown in PLN. For exports or supplies not subject to Polish VAT, the invoice is often entirely in a&nbsp;foreign currency. In practice, EUR and USD are the most common.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"which-rate-to-use-for-vat-conversion\"><\/span>Which rate to use for VAT conversion<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>As a&nbsp;rule, you use the average NBP exchange rate from the last business day before the tax point arises. Alternatively, you may use the ECB rate if applied consistently. The chosen method should be described in your accounting policy and used uniformly.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"most-common-currency-issues-on-foreign-invoices\"><\/span>Most common currency issues on foreign invoices<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Using the wrong date\u2019s exchange rate, creating discrepancies in JPK_V7.<\/li>\n<li>Failing to show Polish VAT in PLN when VAT is due in Poland.<\/li>\n<li>Using different rates in accounting and sales systems.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"how-does-ksef-affect-international-invoicing-in-2026\"><\/span>How does KSeF affect international invoicing in 2026?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>From 2026, international invoices issued by Polish VAT taxpayers will, as a&nbsp;rule, be sent through KSeF. An exception applies to invoices issued by foreign suppliers who do not have a&nbsp;Polish NIP.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"when-your-foreign-invoices-will-go-to-ksef\"><\/span>When your foreign invoices will go to KSeF<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The largest taxpayers, with sales above PLN 200 million in 2024, will enter KSeF on 1 February 2026. Other entrepreneurs will join on 1 April 2026. This means limited time to prepare your international invoicing procedures in KSeF.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"does-every-foreign-invoice-have-to-be-in-ksef\"><\/span>Does every foreign invoice have to be in KSeF?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>KSeF covers sales invoices issued by taxpayers with a&nbsp;Polish NIP, including invoices for foreign clients. Purchase invoices from foreign suppliers remain outside KSeF, but must be correctly recorded in your registers and JPK_V7. It is worth checking now whether your invoicing system supports multiple international scenarios in KSeF.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"how-progress-holding-helps-you-prepare-for-ksef\"><\/span>How Progress Holding helps you prepare for KSeF<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>At Progress Holding we help clients review international invoicing processes and align them with KSeF. We determine which invoice types must go through the system and which remain outside its scope. This allows your company to enter mandatory KSeF without disruption.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"how-it-works-in-practice-progress-holding-experience\"><\/span>How it works in practice: Progress Holding experience<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>We work with entrepreneurs who sell goods and services across Europe and outside the EU. This gives us insight into where invoicing processes most often get stuck and where tax authorities ask the most questions.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"most-common-international-invoicing-errors\"><\/span>Most common international invoicing errors<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Not verifying the client\u2019s VAT-EU number in VIES before issuing an invoice.<\/li>\n<li>Applying the wrong VAT rate or misclassifying a&nbsp;transaction as ICS\/WDT, export, or a&nbsp;service outside Poland.<\/li>\n<li>Different client data on the invoice versus the contract or order.<\/li>\n<li>No consistency between the invoice, transport documents, and customs declaration.<\/li>\n<li>Incorrect B2B vs B2C classification in online sales.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"support-for-foreigners-running-a-business-in-poland\"><\/span>Support for foreigners running a&nbsp;business in Poland<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Many of our clients are foreigners operating in Poland and selling abroad. We help them complete VAT and VAT-EU registration and set up invoicing processes compliant with Polish law. We combine tax advisory with ongoing accounting support to create a&nbsp;safe settlement model.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"what-a-typical-cooperation-looks-like-for-foreign-invoicing\"><\/span>What a&nbsp;typical cooperation looks like for foreign invoicing<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>We start by analyzing where you sell, what types of clients you serve, and what contracts you use. Then we design a&nbsp;VAT invoicing and reporting scheme for key transaction types. Finally, we implement it in practice, train your team, and prepare procedures for KSeF entry.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"frequently-asked-questions\"><\/span>Frequently asked questions<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"do-invoices-for-foreign-clients-have-to-be-issued-in-polish\"><\/span>Do invoices for foreign clients have to be issued in Polish?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The law does not require a&nbsp;specific invoice language, but tax authorities may request a&nbsp;Polish translation. For safety, bilingual invoices are often used, especially for larger contracts. What matters most is that the data is clear for both the client and authorities.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"do-i-always-put-0-vat-on-invoices-for-eu-businesses\"><\/span>Do I always put 0% VAT on invoices for EU businesses?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>No. The 0% rate applies, for example, to intra-Community supplies of goods and certain transport services. For most B2B services you use reverse charge and do not show Polish VAT, marking the sale as not taxable in Poland.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"how-do-i-verify-an-eu-clients-vat-eu-number-before-invoicing\"><\/span>How do I verify an EU client\u2019s VAT-EU number before invoicing?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>You can verify the VAT-EU number in the VIES online system. Keep a&nbsp;printout or saved confirmation with the transaction documentation. It helps support the 0% rate or reverse charge in an audit.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"do-i-always-have-to-convert-foreign-currency-invoices-to-pln\"><\/span>Do I always have to convert foreign-currency invoices to PLN?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Yes, if Polish VAT is charged, the tax base and VAT must be shown in PLN. The invoice may be in a&nbsp;foreign currency, but VAT calculations require the correct exchange rate. If the sale is not subject to Polish VAT, conversion is mainly for accounting purposes.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"do-i-have-to-issue-foreign-sales-invoices-in-ksef\"><\/span>Do I have to issue foreign sales invoices in KSeF?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>If you are a&nbsp;Polish VAT taxpayer with a&nbsp;PL NIP and issue a&nbsp;sales invoice, you will generally do so in KSeF once the obligation starts in 2026. This also applies to invoices for foreign clients. Purchase invoices from foreign suppliers remain outside KSeF but must be properly booked.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"for-small-online-b2c-sales-to-eu-customers-do-i-need-vat-registration-in-every-country\"><\/span>For small online B2C sales to EU customers, do I need VAT registration in every country?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>After exceeding the EU EUR 10,000 threshold for B2C distance sales, you can settle VAT via OSS instead of registering separately in each consumer country. This requires correct transaction labeling and reporting.<\/p>\n<p>International invoicing can be set up to be both tax-safe and operationally efficient. If you want to organize your foreign invoices, adapt them to VAT and KSeF, and reduce the risk of disputes with tax authorities, use expert support. Need professional help? Contact us at Progress Holding at +48 603 232 418 or office@progressholding.pl.<\/p>\n<\/article>\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>International invoicing requires knowledge of Polish VAT regulations, EU rules, and everyday business practice. You must correctly determine the place of taxation, the client\u2019s status, the currency, and the invoice wording. A well-designed invoicing process protects your company from corrections, penalties, and payment blocks. What are the basic rules of international invoicing in 2026? International [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":5704,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-5703","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bez-kategorii"],"acf":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/posts\/5703","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/comments?post=5703"}],"version-history":[{"count":3,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/posts\/5703\/revisions"}],"predecessor-version":[{"id":5712,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/posts\/5703\/revisions\/5712"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/media\/5704"}],"wp:attachment":[{"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/media?parent=5703"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/categories?post=5703"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/tags?post=5703"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}