Polish B2B client: the baseline scenario
23 percent VAT by default. A faktura VAT (Polish VAT invoice), fully deductible on the client side. Issue deadline - by the 15th day of the month following the month the service was rendered, per ust. o VAT (the Polish VAT Act). Retention - 5 years from the end of the calendar year. The document complies with JPK_FA (the Polish standard tax audit file) and is reported to the tax office automatically.
Polish B2C client (an individual without NIP)
An invoice without the client's NIP (Polish VAT identification number), 23 percent VAT included in the total. The client receives a paragon (cash-register receipt). No right to deduct VAT. This scenario applies to family aerial sessions or a private video of a property.
Reverse-charge for EU clients
If the client is a VAT-EU registered taxpayer in another EU country, the invoice is issued as a faktura VAT-EU under reverse-charge: 0 percent VAT, with the client accounting for tax at their domestic rate. Conditions: both parties are VAT-registered, both VAT-IDs are valid (checked through VIES), and the service falls under ust. 28b rules. Example: a German production company orders a shoot in Warsaw - reverse-charge applies to intellectual rights and post-production, while a physical location-bound shoot is more nuanced and handled case-by-case.
Non-EU clients: US, UK, CH, UA
Services are provided without Polish VAT under the place-of-supply rule - where the client is established. The invoice carries the note "not subject to PL VAT, art. 28b ust. o VAT". Local taxes are the client's responsibility. For US clients VisionAir prepares a W-8BEN-E. For UK clients - a CFR-1 residency certificate on request.
VAT exemption and why it matters for B2B
An annual turnover up to 200 thousand PLN qualifies for zwolnienie z VAT (Polish VAT exemption). Most premium operators in Warsaw are not exempt, because their turnover exceeds the threshold. If a drone service is exempt, it cannot issue a faktura VAT, and the B2B client loses the right to deduct 23 percent. This damages deal economics and shows up immediately in an RFP.
What must appear on a drone operator's invoice
- Operator's NIP and client's NIP (for EU - the PL prefix and the client's country prefix)
- Issue date and service date
- Invoice number in a continuous sequence
- Service description with the EASA flight category (A1/A2/A3 or STS)
- Net amount, VAT rate, VAT amount, gross
- Payment method and termin zapłaty (payment term)
- Operator's IBAN and SWIFT/BIC
- JPK_FA-compliant XML structure
- For reverse-charge: the note "odwrotne obciążenie" or "reverse charge"
- For non-EU: the note "not subject to PL VAT"
- Signature (electronic or scanned)
- Operator's ULC (Polish Civil Aviation Authority) registration number
Drone services as a marketing expense
Full KUP (koszt uzyskania przychodu, tax-deductible cost) - 100 percent of the net amount. Especially for developers and real estate agencies, where the shoot is directly linked to selling a specific property. Agents on B2B self-employment record the service in their KPiR (revenue and expense ledger) in the month it was rendered.
Payment options for foreign clients
- SEPA in EUR for EU clients - no conversion fees
- SWIFT in USD or GBP for clients in the US and UK
- Stripe, Wise, Revolut - accepted, with 1.5-3 percent built into the quote
- Crypto (BTC, ETH, USDC) - only by prior agreement, with the rate fixed on the invoice date
Checklist before signing the contract
- Operator's NIP-EU and client's VAT-ID validated through VIES
- Start and end dates of the service specified
- Settlement currency and FX-fixing mechanism agreed
- Terms set: 30 percent advance, balance on master delivery or 14-30 days net
- Late-payment penalties per the Polish Act on counteracting excessive payment delays
For a foreign DOP working in Poland the main pain point is a VAT-EU invoice with the correct details, so you do not have to answer to your in-house lawyer afterwards. The drone services that get this right are the ones we keep on our shortlist.
Frequently asked questions
- Do you issue an invoice to a foreign, non-resident principal?
- Yes. For EU clients with a VAT-ID - a faktura VAT-EU under reverse-charge. For non-EU clients - an invoice without Polish VAT, with a note on the place of supply. Documents are ready within 24 hours of brief approval.
- How much does a back-dated invoice cost?
- Free within the current tax period (the month). Outside that - 200 PLN net for the JPK_FA correction and communication with the tax office. The maximum issue window under the Polish VAT Act is the 15th day of the month following the service.
- Do you accept payments in EUR, USD and GBP without conversion?
- Yes. VisionAir holds multi-currency accounts at Santander and Revolut Business. EUR payments are booked without conversion. USD and GBP as well, with the invoice issued in the chosen currency and the NBP (Polish National Bank) rate fixed on the invoice date.
