Poland

Credit note

Changes to generic fields

  • invoiceRefs is required.
  • recipient.address.line1 is required.
  • recipient.address.line2 is required.
  • recipient.address.city is required.
  • recipient.address.state is required.
  • recipient.address.country is required.
  • recipient.address.postalCode is required.
  • lines[].unit is required.
  • customInfo.pol.localGovernmentSubordinate is required
  • customInfo.pol.vatGroup is required
  • customInfo.pol.isOriginalInvoiceKsef is required
type CreditNote {
  // ...all generic credit note fields
  invoiceRefs: string[];
  dueDate?: string;
  purschaseOrderRef?: string;
  lines: [{
  // ...everything from invoice.lines
    unit: string;
    vat: {
      code: TaxCode;
    }
  }];
  // for self-billed invoices input your details in the recipient fields below and include invoice.sender information
  recipient:{
    address:{
      country: string;
      line1: string;
      line2: string;
      city: string;
      postalCode: string;
    }
  };
  //..Only if you are submitting a self-billed credit-note include invoice.sender with the suppliers information accordingly:
  sender:{
    name: string;
    taxId: string;
    address:{
      country: string;
      line1: string;
      line2: string;
      city: string;
      postalCode: string;
    }
  };
  paymentMeans: {
    code?: string;
    account: {
      accountNumber?: string;
      bic?: string;
      bankName?: string;
    }
  };
  customInfo: {
    pol: {
      localGovernmentSubordinate: boolean;
      vatGroup: boolean;
      isOriginalInvoiceKsef: boolean;
      purchaseOrderDate?:string;
      shippingDate?: string;
      serviceStartDate?: string;
      serviceEndDate?: string;
      cashAccounting?: boolean;
      splitPayment?:boolean;
      reverseCharge?:boolean;
    }
  };

Field information

NameTypeRequiredDescription
dueDateString (ISO 8601 date)NoDue date of invoice
invoiceRefsString arrayYesInvoices associated with this document. Only one invoice reference is allowed.
purschaseOrderRefStringNoReference number of the Purchase order
lines[].vat.codeStringYes

Acceptable tax codes include:
All standard tax codes

POL-np_I – not subject to Polish VAT because the supply is outside Poland

POL-np_II – not subject in Poland for the services listed in art. 100(1)(4)

AE – 0% on domestic reverse charge

K – 0% for intra-EU supply of goods

G – 0% for export of goods

recipient.address.countryStringYesCountry of recipient
recipient.address.cityStringYesCity/District/Suburb/Town/Village
recipient.address.line1StringYesAddress line 1 (Street address/PO Box/Company name).
recipient.address.line2StringYesAddress line 2 (Street address/PO Box/Company name).
recipient.address.postalCodeStringYesZIP or postal code
paymentMeans.codeStringNoPayment means type code
The means, expressed as code, for how a payment is expected to be or has been settled.
paymentMeans.account.accountNumberStringNoThe full bank account number (to which the payment of
the receivable resulting from the invoice was/will be
made) is provided.
paymentMeans.account.bankNameStringNoThe name of the entity where the account to which the
invoice payment was/will be made is held.
paymentMeans.account.bicStringNoSWIFT Code. The identifier (in digits and letters) of the financial
institution maintaining the foreign account is provided.
customInfo.pol.localGovernmentSubordinateBooleanYesSubordinate Local Government Unit flag.
true: Transactions concerns a subordinate local government unit.
false: Transactions does not concern a subordinate local government unit.
customInfo.pol.vatGroupBooleanYesGroup VAT member flag.
true: Transactions concerns a VAT Group.
false: Transactions does not concern a VAT Group.
customInfo.pol.isOriginalInvoiceKsefBooleanYesIndicates whether the invoice referenced in the credit note was made inside KSeF or not.
customInfo.pol.purchaseOrderDateString (ISO 8601 date)NoPurchase order date.
customInfo.pol.shippingDateString (ISO 8601 date)NoThe date of delivery or completion of the delivery of
goods or services or the date of receipt of payment.
customInfo.pol.serviceStartDateString (ISO 8601 date)NoStart date of the period covered by the invoice.
customInfo.pol.serviceEndDateString (ISO 8601 date)NoEnd date of the period to which the invoice relates.
customInfo.pol.cashAccountingBooleanNoField indicating whether cash accounting is applicable to the invoice.
customInfo.pol.reverseChargeBooleanNo

Indicates that the supply of goods or services is subject to reverse charge, where the purchaser is liable to pay VAT or similar tax rather than the supplier.

true: Reverse charge applies; the purchaser is responsible for paying VAT
false: Reverse charge does not apply

cutsomInfo.pol.splitPaymentBooleanNo

Indicates whether the invoice is subject to Poland's split payment mechanism, where the total amount exceeds PLN 15,000 or its foreign currency equivalent.

true: Split payment applies
false: Split payment does not apply

Example CSV file

Credit note - Poland.csv