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Ureta  /  Invoice currency and rate  /  Poland

Poland  ·  read from the statute, not from a summary of it

Which currency, and which exchange rate, a Polish invoice has to use.

The VAT amount must be in zloty, and the accounting act adds a second rule: a foreign-currency document carries its conversion into zloty on its face.

The short answer

Poland (PL). National currency: zloty. Each answer cites the provision it comes from.

Currency of the document Any currency art. 230 of Directive 2006/112/EC
Currency of the VAT amount Polish zloty (PLN) art. 230 of the Directive
The conversion on the document Required: the value in PLN, printed on the document itself art. 21 ust. 3, ustawa o rachunkowosci
Which rate for that conversion The NBP average rate announced for the day before the operation art. 30 ust. 2 pkt 2, ustawa o rachunkowosci

The provision

Poland asks for a second figure on the document, and names the rate for it.

The VAT line follows the Directive: any currency on the document, the tax in zloty. What is particular to Poland is the accounting act. Article 21 ust. 3 says a document denominated in a foreign currency must contain the conversion of its value into Polish currency, and that the result is placed directly on the document, unless the accounting system converts automatically and a printout confirms it.

Article 30 ust. 2 pkt 2 names the rate for an operation that is not a currency purchase, sale or settlement: the average rate of the National Bank of Poland announced for the day preceding the operation. A currency the NBP does not quote is expressed through one it does (art. 30 ust. 3).

«wynik przeliczenia zamieszcza się bezpośrednio na dowodzie»

the result of the conversion is placed directly on the document

Art. 21 ust. 3, ustawa z dnia 29 września 1994 r. o rachunkowości, Dz.U. 2026 poz. 522

Why the ECB rate is safe in every member state. The second subparagraph of article 91(2) of the VAT Directive, inserted by Directive 2010/45/EU, says member states shall accept the use of the latest exchange rate published by the European Central Bank at the time the tax becomes chargeable, and that conversion between two currencies other than the euro goes through the euro rate of each. It is an obligation on the state, not an option for the taxpayer. The same sentence lets a member state require you to notify it that you use the ECB rate; ask your accountant whether Poland does.

When it reaches you

If you sell through the stores, this bites in one case.

Article 230 constrains the amount of VAT payable or to be adjusted. An app developer's ordinary invoice to a store or an ad network carries no VAT amount at all: it is a reverse-charge supply to another member state, or a supply outside the scope entirely. Where there is no tax line, there is nothing for the currency rule to bind. The rule reaches you on a supply that actually charges Poland VAT.

What Ureta does about it

The rate is pinned when the month is, and it is kept with the document.

  • The ECB reference rate, for every EU tenant. It is the rate article 91(2) obliges every member state to accept. A currency other than the euro is converted through the euro, as the same article says.
  • The rate is pinned per month and stored, so a document issued last March still reports the rate it carried in March rather than a number recomputed today.
  • Nothing is guessed. Where no rate from a defensible authority is available for a currency, the engine refuses to issue rather than putting a plausible wrong number on a legal document.
  • Poland, said plainly. Ureta prints the PLN conversion on a Polish tenant's document. It converts at the ECB reference rate, which Poland must accept for the VAT figure; it does not compute the NBP previous-day rate the accounting act names for your books.

How this page was read

Every sentence above came from the text, and here is which text and when.

The accounting act Ustawa o rachunkowości, arts. 21 and 30, consolidated text Dz.U. 2026 poz. 522, read 3 September 2026. Source.
The Directive Directive 2006/112/EC arts. 91 and 230, consolidated to 1 January 2025, read 25 August 2026 from the Publications Office. Source.

You sold. The rest is handled.

Ureta is income-reporting software for app creators. It fetches every store and ad network, converts at a rate your own authority must accept, and has the month's documents ready before the deadline.

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