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NBP exchange rate for a foreign currency invoice

Enter the amount, currency, supply date and invoice date. The calculator picks the NBP average rate from the right day, converts net and VAT to złoty and drafts the note for your invoice. Free, no sign-up.

Law as of 17 October 2026.

Invoice

For rent, leasing, utilities, telecoms and ongoing legal and office services, the VAT tax point is the invoice date.

Result

Fetching the rate from NBP…

Legal basis and sources

VAT: art. 19a, 31a, 106e ust. 11CIT: art. 12 ust. 2, 3a, 3cNBP: table A of average rates

How we calculate

  1. 1. The tax point

    Usually the day the goods are supplied or the service is performed (art. 19a ust. 1 of the VAT Act). If the invoice is issued before the supply, the invoice date counts (art. 31a ust. 2). For rent, lease, leasing, utilities, telecoms and ongoing legal and office services, the tax point is the invoice date (art. 19a ust. 5 pkt 4).

  2. 2. The rate from the working day before

    We take the average rate from NBP table A for the last working day before that day (art. 31a ust. 1). The same day's table does not count. For a Monday this is usually Friday's table, because NBP publishes no tables at weekends and on public holidays. The rate comes from the public NBP API.

  3. 3. Net and VAT in złoty

    We multiply the net amount by the rate and round to the grosz. VAT is calculated in the currency and then converted at the same rate. The invoice must show the VAT amount in złoty, rounded to the full grosz (art. 106e ust. 11 of the VAT Act).

  4. 4. CIT and PIT

    Revenue arises on the day of supply or performance, no later than the invoice date (art. 12 ust. 3a of the CIT Act, art. 14 ust. 1c of the PIT Act). It is converted at the NBP average rate of the last working day before that day (art. 12 ust. 2 CIT, art. 11a ust. 1 PIT). In an ordinary sale this is the same table as for VAT.

What the calculator leaves out

  • Advance payments: if you are paid before the supply, the VAT tax point is the day the money arrives (art. 19a ust. 8 of the VAT Act), so the rate is from before that day.
  • The ECB rate (art. 31a ust. 1, second sentence) and conversion under income tax rules (art. 31a ust. 2a). Whichever method you choose applies for at least 12 months.
  • Correcting invoices (art. 31b), imports of goods and exchange differences on payment (art. 15a of the CIT Act).
  • Revenue from services settled in periods: for CIT and PIT it arises on the last day of the settlement period (art. 12 ust. 3c of the CIT Act).
  • Currencies not on the list. Table A has over 30 currencies; table B is published once a week.

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Frequently asked questions

Which NBP rate goes on an invoice: the day before issue or the day before the sale?

As a rule, the rate from the last working day before the tax point, which is usually the day of supply or performance (art. 31a ust. 1 of the VAT Act). The rate from before the invoice date applies when the invoice comes before the supply (art. 31a ust. 2) or when the tax point is the invoice date, for example for rent. Many guides only mention the invoice date, which gives the wrong rate when you invoice after the supply.

What if the day before is a Saturday, Sunday or public holiday?

You take the last table published before that day, usually Friday's for a Monday. NBP publishes table A of average rates on every working day between 11:45 and 12:15.

Does an invoice in euro have to show VAT in złoty?

Yes. VAT amounts are shown in złoty, at the rate used for the taxable amount, rounded to the full grosz (art. 106e ust. 11 of the VAT Act). The rate and table number are not mandatory invoice items, but they make the conversion easy to check, so the calculator adds them to the note.

Can I use the ECB rate instead of the NBP rate?

Yes. The VAT Act allows conversion at the last European Central Bank rate for the day before the tax point, with currencies other than the euro converted through their rate to the euro (art. 31a ust. 1, second sentence). The calculator shows the NBP rate, which most companies use.

How do I convert an invoice for an EU client without Polish VAT?

Choose the rate "np." (not subject to Polish VAT). The sale still has to be reported in złoty in the JPK_V7 file and, for services to EU businesses, in the VAT-UE summary. The calculator converts it under the same rules as a domestic sale.

The calculator is for information only and is not tax advice. We send only the currency and dates to NBP; amounts are calculated in your browser and nothing is stored.