An entrepreneur who has received an invoice associated with foreign intra-EU transactions is not required to translate it into Polish. What is important is that he could properly read the content for the financial and tax settlements.
It should also be added that in the above invoices, drawn up abroad, are not subject to the rules of national legislation, so as a result, the latter cannot apply to them. Thus, the process of issuing depends solely on foreign entities and norms binding them. This means that such invoices not only can be prepared in a foreign language but are also able to have tax accounted for and expressed in a foreign currency.
The same happens in the case of invoices issued for the purposes of import, in principle, by entities seated in third countries. However, in this case the customs authorities, acting under Article 86 of the Act on Customs Law, have the power to require a translation of such documents. This will usually take place during the verification carried out a customs declaration.
It should also added that there is no obligation for the above documents to be signed, even if they contain additional statements of the issuer, concerning for example the origin or the composition of the product.
In contrast, the invoices issued by Polish entrepreneurs and addressed to foreign contractors may also be prepared in a foreign language. However, the settlement of VAT must be in Polish zlotys. As a result, the provisions of the invoice relating to this issue must include the rate and the symbol of the national currency. The law does not prohibit bilingual invoicing, which is a convenient form that allows keeping the readability of a business operation. It is also helpful when entered into the books and in the case of official controls or audits.