Buying IT equipment in Poland: a guide for foreign companies

Who buys and where the goods go

Settle two facts before you compare a single price. Which legal entity places the order? And where will the equipment be used? The answers decide the VAT rule, the content of the invoice and the documents your finance team will need. The table covers the four situations foreign companies run into most often.

The second row surprises many buyers. A German or Dutch company orders laptops for its staff in Warsaw, and the laptops never leave Poland. That is a domestic Polish supply, and the invoice carries Polish VAT. An EU business that is not registered for VAT in Poland can usually reclaim that VAT through the electronic refund procedure in its own country, with a deadline of 30 September of the following year. Businesses from outside the EU have more limited options. Ask your tax advisor which route applies before the first order.

Polish VAT invoices

A Polish VAT invoice (faktura VAT) is what your accounts payable team books and, where the rules allow, deducts VAT from. A VAT invoice for a foreign company in Poland follows the same rules as for a Polish buyer. It shows the following.

• seller and buyer names and addresses;
• the seller's Polish tax number (NIP) and the buyer's tax or VAT number;
• invoice number, issue date and delivery date, if it differs;
• a description of each item, quantity, net unit price and net value;
• the VAT rate and VAT amount for each rate, plus the gross total.

IT equipment is taxed at the standard rate of 23%. Two Polish rules matter when the amount is large:

• Split payment. Invoices above PLN 15,000 gross that include goods listed in Annex 15 to the Polish VAT Act, such as laptops, tablets and mobile phones, fall under mandatory split payment and carry the note mechanizm podzielonej płatności. The VAT part is paid to the seller's dedicated VAT account. Split payment works through Polish bank accounts, so if you pay from abroad, agree the payment method with your advisor.
• White list. A Polish company paying more than PLN 15,000 gross for one transaction should pay to a bank account listed in the Polish register of VAT taxpayers, known as the white list. Otherwise it risks losing the right to treat the expense as a tax cost.

Groups that buy often tend to mix laptops, monitors and accessories from different brands in one order. We still issue one VAT invoice for the whole order. That is part of how our IT procurement service works for international teams.

Intra-EU B2B supply and VAT: WDT and a valid VIES number

A Polish supplier sells goods to a company registered for VAT in another EU member state, and the goods are physically transported there. That sale can be an intra-Community supply of goods, in Polish wewnątrzwspólnotowa dostawa towarów (WDT). The supplier applies a 0% rate. The buyer accounts for VAT in its own country as an intra-Community acquisition. In everyday business language this is often called reverse charge for IT equipment in the EU, although the formal term on the buyer's side is acquisition.

The 0% rate has conditions, and some sit with the buyer.

• the buyer has a valid VAT number from another member state, active in the VIES database on the day of the transaction, and that number is on the invoice;
• the seller is registered for intra-EU transactions in Poland and reports the sale in its EC sales list;
• the goods actually leave Poland, and the seller holds evidence of transport and delivery, such as a consignment note and a confirmation of receipt.

Miss one condition and the supplier has to charge Polish VAT. Two situations catch buyers out. A valid EU VAT number alone is not enough: goods delivered to your employees in Poland remain a domestic supply. And a number registered nationally but not activated for intra-EU trade fails the VIES check. Check your own number in VIES before ordering. When you ask for a quote with delivery outside Poland, include the destination country and your VAT number.

Delivery to Ukraine: export and customs documents

Ukraine is outside the EU, so a delivery there is an export of goods. For Polish VAT, an export can be zero-rated when the seller holds proof that the goods left the EU, normally the electronic exit confirmation issued by customs after the export declaration is processed. The declaration is usually filed by the seller or a customs agent, and the shipment travels with its reference number.

The documents that typically go with an export shipment are:

• a commercial invoice;
• a packing list with quantities and weights;
• the export declaration and its reference number;
• a transport document, such as a CMR consignment note for road transport.

On the Ukrainian side, the consignee clears the goods through customs and pays Ukrainian import VAT and any duties, usually with the help of a customs broker. Before ordering, agree who arranges transport and clearance and where the risk passes. Incoterms are the standard way to write this down. For laptops and accessories the formalities are routine. Some networking and security equipment may need a classification check under EU export control rules before it ships. Technocenter delivers to Ukraine, and the lead time is stated in the quote.

KSeF e-invoicing

KSeF (Krajowy System e-Faktur) is the Polish national e-invoicing system. Invoices are issued as structured files through a government platform, and each one gets a KSeF number. Obligatory use was introduced in stages during 2026, with the smallest businesses given more time. The schedule has changed before, so check the current one on the Ministry of Finance KSeF portal or with your advisor.

For a buyer, it depends on whether your entity has a Polish NIP.

• With a Polish NIP. Invoices from suppliers that already issue in KSeF reach you through the system, and the structured invoice is the legal original. Make sure your accounts payable team or accounting firm has KSeF permissions for your NIP and can pull invoices into your system.
• Without a Polish NIP. You cannot log in to KSeF, so the supplier delivers the invoice in an agreed way, usually a PDF or printout with a QR code that links to the KSeF record. Your finance team can use the code to verify that the invoice exists.

KSeF changes small habits too. A corrected invoice is a new structured document, not an edited PDF. Ask your team to request corrections when they spot the error, not at month end.

Delivery and lead times

When a team starts on a fixed date, lead time matters more than price. Our terms:

• Delivery in Poland. In-stock items ordered by 4 pm on a business day are delivered the next business day.
• Other items, other EU countries and Ukraine. The quote gives a lead time for each item.
• Configuration. Equipment ships in factory configuration. Imaging, enrolment in device management and asset tags stay with your IT team.
• Credit limits. Regular customers can apply for a credit limit, decided individually. Nothing is approved automatically. Supplier documents for your vendor registration are on the procurement page.

Business days follow the Polish calendar. Public holidays such as 1 and 3 May, 15 August, and 1 and 11 November push delivery dates back, which matters when a start date falls in one of those weeks.

Warranty in Poland

Business laptops, desktops and monitors carry the manufacturer's warranty, on the terms the manufacturer sets for each model and country. Repairs are carried out by the manufacturer's service, not by the seller. Technocenter sells extended manufacturer warranties such as Lenovo Premier Support, Dell ProSupport or HP Care Pack. Depending on model and country, they add on-site repair or a longer term.

Polish law also has a statutory seller's liability for defects (rękojmia). Between businesses it can be limited or excluded by contract, so read the supplier's terms. Repairs of business equipment nearly always go through the manufacturer's warranty anyway.

International teams should check these points before ordering.

• that the warranty is valid in every country where the devices will be used, since some service programmes are tied to the country of purchase;
• whether you need a keep-your-drive option, so a faulty drive with company data stays with you during a repair;
• that serial numbers and invoices are stored where your IT team can find them, because the manufacturer's service asks for them.

IT purchasing in Poland for foreign companies: practical details

Small details, but each one has caused a return or a support ticket somewhere.

• Keyboard layout. Laptops sold in Poland usually come with the Polish programmer layout. It is the US QWERTY layout with Polish characters on the right Alt key. Other layouts depend on the model and on stock, so ask for them in your request.
• System language. Windows 11 Pro can be switched to an English display language after setup. A Polish-language system is not a problem for international staff.
• Power plugs. Poland uses type C and E sockets at 230 V. Equipment bought here is ready for use. Devices brought from the UK need adapters.
• One standard per role. Keep the same model for each role across your entities. If you are sizing a fleet, our overview of business laptops shows the series companies usually standardise on.

Next step

Write down the models or roles, quantities, delivery addresses and the entity that will be invoiced. That is all a quote needs.