A VAT invoice in a foreign language


VAT regulations do not specify the language in which the VAT invoice should be issued. The regulation on invoices only requires that certain returns be included in the text of the invoice, eg "VAT invoice", "VAT margin invoice" in Polish. It is also important that the invoice is legible, as it is the basis for keeping records of purchases and sales, on the basis of which the tax return is drawn up.

The best solution is to prepare an invoice in both languages ​​(Polish and foreign). This is justified in the provisions on tax regulations, as the basis for entries in the tax book of revenues and expenditures may be only accounting documents that meet the conditions specified in the Regulation of the Minister of Finance of August 26, 2003 on keeping a tax book of revenues and expenses (Journal of Laws of 2003, No. 152, item 1475 as amended).

Pursuant to the provision of § 12 sec. 4 above of the regulation, the accounting document should be drawn up in Polish. Its content must be complete and understandable, it is permissible to use commonly accepted abbreviations. If the accounting document contains a valuable description of a business transaction in a foreign currency, the taxpayer who has this document is obliged to convert the foreign currency into zlotys at the exchange rate applicable on the transaction date, in accordance with the principles set out in the Income Tax Act. The result of the conversion should be included in the blank fields of the proof or in the attachment to the proof drawn up in a foreign currency.