Invoicing to Poland

Following P&G invoice requirements will ensure that invoices are paid in accordance to the negotiated contract terms. In order to continue the efficient handling and payment of your invoices and improved customer service it is essential that you refer to the mandatory legal and company requirements to be added to each invoice or credit note.
It is of critical importance that we receive valid supporting documentation, meeting all legal and tax requirements. This will usually be an invoice drawn in accordance with the supplier's country regulations. In issuing that invoice, please make sure the correct P&G legal entity name, address and Tax identification number is used, and that the invoice format and content meets legal and tax requirements.
The invoicing guidelines have been broken down for you in the following manner:
  • Global Invoicing Guidelines - Refer to this document to understand what information to include on an invoice regardless of location.
  • P&G Legal Entity Information - Use this link to navigate a list of P&G entities in this specific country and find the billing address, mailing address, VAT ID, tax representatives, and other information related to legal entities.
  • Invoicing Requirements - View these detailed requirements to ensure your invoice meets all guidelines regarding supplier information, customer information, and general content information.
  • Other Considerations - Review these to determine any forms and approvals needed to submit your invoice, supporting documents, pre and post invoicing procedures, payment terms you need to comply to, and any frequent errors to be aware of when invoicing to this country.
Attention
While invoicing requirements are crucial to a successful payment process, efficiency in invoicing is key. If you're not currently using Tungsten, we recommend you review your invoicing method with P&G and see if any other e-invoicing options are a suitable alternative for your business. Click here to find out more about what's available for you.

Have questions or need help?
Contact the Accounts Payable Customer Response Center at:
Head Office & Plant
Phone: +44 207 949 0133
Email: polactpay.im@pg.com
 
 

P&G Poland Legal Entity Information

In order to enable P&G to pay your Company on time, your invoices and credit notes must adhere to the P&G Global Invoicing Guidelines and meet (as applicable) the Country specific requirements outlined in the "Invoicing Requirements" section. As best practice, suppliers should also obtain their legal and tax advisory for local compliance.

Please also make sure that the correct P&G legal entity name, address and Tax identification is used (as per below dropdown) and that you adhere to any other requirements outlined in the "Other Considerations" section when applicable.

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Use this dropdown to navigate a list of relevant P&G entities and find the billing address, mailing address, VAT ID, tax representatives, and other information related to legal entities. To determine which entity is appropriate for your invoice:
1) Refer to your PO.
2) For non-PO invoices - ask your P&G Contact.

Full Legal Name: Gillette Poland International SP. Z.O.O.
P&G Legal Entity Number: LE 2031
Billing Address on the Invoice: This is the address that must appear on the invoice. Gillette Poland International SP. Z.O.O.
ul. Nowy Jozefow 70
94-406 Lodz, Poland.
VAT Number: PL105-000-00-72
Mailing Address for the Invoice: This is the address that must appear on the envelope containing the invoice(s). Global e-Business Operations SP Zoo
skr. Poczt. 66030
50-090 Wroclaw 66
Poland.
Full Legal Name: Gillette Poland SA
P&G Legal Entity Number: LE 978
Billing Address on the Invoice: This is the address that must appear on the invoice. Gillette Poland SA
ul. Zabraniescka 20
03-872 Warszawa,
Poland.
VAT Number: PL728-01-32-308
Mailing Address for the Invoice: This is the address that must appear on the envelope containing the invoice(s). Global e-Business Operations SP Zoo
skr. Poczt. 66030
50-090 Wroclaw 66
Poland.
Shipping address for goods/services provided: Gillette Poland S.A.
ul. Wodna 11/13
90-024 Łódź
Poland.
Full Legal Name: Procter & Gamble Ds Polska Sp.z.o.o.
P&G Legal Entity Number: LE 2030
Billing Address on the Invoice: This is the address that must appear on the invoice. Procter and Gamble Polska Sp.z.o.o.
Ul. Zabraniecka 20
03-872 Warszawa
Poland.
VAT Number: PL 5213289895
Domestic NIP: 521 328 9895
Mailing Address for the Invoice: This is the address that must appear on the envelope containing the invoice(s). PO Box 1
Procter and Gamble DS Polska Sp.z.o.o
Ul. Zabraniecka 20
03-872 Warszawa, Poland.
Full Legal Name: Procter & Gamble International Operations SA
P&G Legal Entity Number: LE 800
Billing Address on the Invoice This is the address that must appear on the invoice. & VAT Numbers: Invoicing for Services:
Procter & Gamble International Operations SA
47 Route de Saint Georges
1213 Petit Lancy
Geneva
Switzerland.
VAT Reg. CHE-107.889.864TVA (most cases, please see notes below)

Invoicing for Goods (see notes below):
Procter & Gamble International Operations SA
47 Route de Saint Georges
1213 Petit Lancy
Geneva
Switzerland.
VAT Reg. No. PL5262861183
c/o Fiscal Representative, Procter and Gamble Polska Sp. z o.o.
ul. Zabraniecka 20; 03-872 Warszawa, Poland.
Fiscal Rep. VAT No. PL5260211535
Mailing Address for the Invoice: This is the address that must appear on the envelope containing the invoice(s). For Aleksandrow Plant:
PO Box 3
Procter & Gamble International Operations SA
Ul. Zabraniecka 20
03 - 872 Warszawa, Poland.

For Targowek Plant
PO Box 1
Procter & Gamble International Operations SA
Ul. Zabraniecka 20
03 - 872 Warszawa, Poland.

For Lodz Plant
Global e-Business Operations Sp. z o.o.
Skr. Pocztowa 66030
50-090 Wrocław 66, Poland.
Notes:
PROCTER & GAMBLE INTERNATIONAL OPERATIONS SA is registered for VAT in a number of countries. Please ensure you mention the correct VAT Reg. No. & Fiscal Rep. data in accordance with local law on your invoices.

For supply of goods, typically you should use our VAT registration in the country where the goods are delivered to.

For vast majority of services invoices, the place of taxation is Switzerland, therefore the Swiss address of PROCTER & GAMBLE INTERNATIONAL OPERATIONS SA should be mentioned on the invoice. There are however exceptions, in which case you should use the relevant VAT registration and Fiscal Rep. address. For example, if Use and Enjoyment rules apply in your country and to the services you are providing, please use our VAT registration and Fiscal Rep. address for that country. If you are unsure of the place of taxation of the service delivered, please seek tax advice from your tax consultant.
Full Legal Name: Procter & Gamble Operations Polska Sp.z.o.o
P&G Legal Entity Number: LE 533
Billing Address on the Invoice: This is the address that must appear on the invoice. Procter and Gamble Operations Polska Sp.z.o.o
Ul. Zabraniecka 20
03-872, Warszawa
Poland
VAT Number: PL5260211587
Domestic NIP: 526 2021 1587
Mailing Address for the Invoice: This is the address that must appear on the envelope containing the invoice(s). Plant/Manufacturing – Targowek Plant
PO Box 1
Procter and Gamble Operations Polska Sp.z.o.o
Ul. Zabraniecka 20
03-872, Warszawa
Poland

All Non-Manufacturing Invoices
Procter and Gamble International Operations Polska Sp.z.o.o
Ul. Zabraniecka 20
03-872 Warszawa
Poland.
Full Legal Name: Procter & Gamble Polska Sp. z.o.o.
P&G Legal Entity Number: LE 404
Billing Address on the Invoice: This is the address that must appear on the invoice. Procter and Gamble Polska Sp.z.o.o.
Ul. Zabraniecka 20
03-872 Warszawa
Poland.
VAT Number: PL 5260211535
Domestic NIP: 526 021 1535
Mailing Address for the Invoice: This is the address that must appear on the envelope containing the invoice(s). Procter and Gamble Polska Sp.z.o.o.
PO Box 1
Ul. Zabraniecka 20
03-872 Warszawa
Poland.
Full Legal Name: SPD Swiss Precision Diagnostics Gmbh
P&G Legal Entity Number: LE 2151
Billing Address on the Invoice This is the address that must appear on the invoice. & VAT Numbers: Invoicing for Services:
SPD Swiss Precision Diagnostics GmbH
47 Route de Saint Georges
1213 Petit Lancy
Geneva
Switzerland.
VAT Reg.CHE-113.331.027TVA (most cases, please see notes below)

Invoicing for Goods (see notes below):
SPD Swiss Precision Diagnostics GmbH
47 Route de Saint Georges
1213 Petit Lancy
Geneva
Switzerland.
VAT Reg. No. PL5263091362
c/o Fiscal Representative, Procter and Gamble Polska SP.Z O.O
UL. Zabraniecka 20, 03-872, Warszawa, Poland.
Fiscal Rep. VAT No. PL5260211535
Mailing Address for the Invoice: This is the address that must appear on the envelope containing the invoice(s). SPD Swiss Precision Diagnostics Gmbh
c/o PO Box 46
Silver Fox Way, Cobalt 12,
Cobalt Business Park, Newcastle upon Tyne,
NE27 OQW, United Kingdom.
Notes:
SPD SWISS PRECISION DIAGNOSTICS GMBH is registered for VAT in a number of countries. Please ensure you mention the correct VAT Reg. No. & Fiscal Rep. data in accordance with EU law on your invoices.

For supply of goods, typically you should use our VAT registration in the country where the goods are delivered to.

For vast majority of services invoices, the place of taxation is Switzerland, therefore the Swiss address of SPD SWISS PRECISION DIAGNOSTICS GMBH should be mentioned on the invoice. There are however exceptions, in which case you should use the relevant VAT registration and Fiscal Rep. address. For example, if Use and Enjoyment rules apply in your country and to the services you are providing, please use our VAT registration and Fiscal Rep. address for that country. If you are unsure of the place of taxation of the service delivered, please seek tax advice from your tax consultant.

Poland Invoicing Requirements

In order to enable P&G to pay your Company on time, your invoices and credit notes must adhere to the P&G Global Invoicing Guidelines and meet (as applicable) the Country specific requirements outlined below. As best practice, suppliers should also obtain their legal and tax advisory for local compliance.

Please also make sure that the correct P&G legal entity name, address and Tax identification is used (refer to the "P&G Legal Entity Information" section) and that you adhere to any other requirements outlined in the "Other Considerations" section when applicable.

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When applicable, view these detailed requirements to ensure your invoice meets all guidelines regarding supplier information, customer information, and general content information.

 
 
Customer Information
  • Full name of the customer.
  • Full address of the customer (where the customer is established).
  • The VAT identification number of the customer:
    1. Customer VAT ID required.
    2. Customer ISO required.
  • Full name of the tax representative (if any) of the customer where the person liable to pay the VAT is the tax representative.
  • Full address of the tax representative (if any) of the customer where the person liable to pay the VAT is the tax representative.
  • The VAT identification number of the fiscal representative (if any) of the customer where the person liable to pay the VAT is the tax representative.
Supplier Information
  • Full name of the supplier.
  • Full address of the supplier (where the supplier is established).
  • The VAT identification number of the supplier in accordance with ISO Standard under which he supplied the goods or services:
    1. Supplier VAT ID required
    2. Supplier ISO required
  • Full name of the tax representative (if any) of the supplier where the person liable to pay the VAT is the tax representative.
  • Full address of the tax representative (if any) of the supplier where the person liable to pay the VAT is the tax representative.
  • The VAT identification number of the fiscal representative in accordance with ISO Standard (if any) of the supplier where the person liable to pay the VAT is the tax representative.
General Information
  • Date of issue of the invoice.
  • Description/nature of the goods or services.
  • Unit of measure and the quantity of the goods supplied or the extent and nature of the services rendered.
  • Taxable amount per VAT rate or exemption (expressed in any currency).
  • VAT rate(s) applied.
  • Total VAT amount (expressed in the currency of the country where the transaction takes place).
  • Where the customer receiving a supply issues the invoice instead of the supplier, the mention “Self-billing”/"samofakturowanie".
  • Where an exemption is involved :
    - Reference to the appropriate provision of the EC VAT Directive; or
    - Reference to the corresponding national provision: or
    - Any indication that the supply is exempt.
  • Where the customer is liable to pay the tax the mention “Reverse charge”.
  • For domestic supply of goods and services and for outgoing invoices - where the customer is liable to pay VAT - there is additional requirement: words in Polish "odwrotne obciążenie" (it means "reverse charge").
  • Sequential number, based on one or more series, which uniquely identifies the invoice.
  • Date on which the supply of goods or services was made or completed or the date on which the payment on account was made before any supply, insofar as that a date can be determined and differs from the date of issue of the invoice.
  • If VAT becomes chargeable at the time when the payment is received and the right of deduction arises at the time the deductible tax becomes chargeable, the mention “Cash accounting”/"metoda kasowa".
  • Price per unit (excluding VAT) (expressed in any currency).
  • Any discounts or rebates, not included in the unit price (expressed in any currency).
  • Where the margin scheme is applied ,depending on the situation it can be different words in Polish "procedura marży dla biur podróży" (margin scheme for travel agents) or "procedura marży - towary używane" (margin scheme - second-hands goods) or "procedura marży - dzieła sztuki" (margin scheme - works of art) or "procedura marży - przedmioty kolekcjonerskie i antyki" (margin scheme - collectors' pieces and antiques).
  • Invoices from microtaxpayers should be indicated "metoda kasowa" (cash method).
  • The value of goods delivered or services provided under a transaction excluding the tax amount (net sale value).
  • The amount of the tax (expressed in the currency of the country where the transaction takes place) on a total value of net sale split into amounts of individual rates of the tax.
  • Total amounts due.
  • "Additional information for invoice issuing by the second taxable person in triangulation transaction:
    1) The note of the following wording: ""VAT: Faktura WE uproszczona na mocy art. 135-138 ustawy o ptu"" [""VAT: EC invoice simplified under Articles 135-138 of the Goods and Services Act""] or ""VAT: Faktura WE uproszczona na mocy artykułu 141 dyrektywy 2006/112/WE"" [""VAT: EC invoice simplified under Article 141 of the Directive 2006/112/EC""];
    2) Statement that the tax on the supply completed will be accounted for by the last taxable person liable for the value added tax in sequence;
    3) The number referred to in Article 97.10 which is applied by him with respect to the first and last taxable person liable for the value added tax in sequence;
    4) The identification number applied for the value added tax purposes of the last taxable person in sequence."
  • "Correction invoices shall include:
    1) Words “FAKTURA KORYGUJĄCA” /”correction invoice” or word “KOREKTA” / “correction”;
    2) A subsequent number and date of issuing the correction invoice;
    3) The following information included in the invoice to which the correction invoice refers:
    - The date of issuing the invoice which is corrected;
    - A sequential number of the invoice which is corrected;
    - Full names and addresses of the supplier and the customer;
    - The VAT identification numbers of the supplier and the customer;
    - The date on which the supply of goods or services was made or completed or date of receipt of advance payment, as included on the invoice which is corrected;
    - The name (type) of goods or services under the correction invoice;
    4) reason for the correction;
    5) if the correction changes a taxable amount or the output tax amount – the amount of correction of the taxable amount or the amount of correction of the output tax accordingly, split into amounts corresponding to individual rates of the tax and exempt sale;
    6) in cases other than above in point 5 – correct content of the corrected items."
    In case when taxpayer grants discount (rebate, etc.) relating to all supplies of goods or services performed to one customer in a given period, invoice shall additionally include information about the period to which the reduction or discount given refers.
 

Other Poland Considerations

In order to enable P&G to pay your Company on time, your invoices and credit notes must adhere to the P&G Global Invoicing Guidelines and meet (as applicable) the Country specific requirements outlined in the "Invoicing Requirements" section. As best practice, suppliers should also obtain their legal and tax advisory for local compliance.

Please also make sure that the correct P&G legal entity name, address and Tax identification is used (refer to the "P&G Legal Entity Information" section) and that you adhere to any Other Considerations that may be outlined below.

***

When applicable, review these other considerations to determine any forms and approvals needed to submit your invoice, supporting documents, pre and post invoicing procedures and any frequent errors to be aware of when invoicing to this country.

 
 
Supporting Documents
  • N/A
Procedures
  • N/A
Payment
  • N/A
Other
  • N/A