Rachunki

Rachunki is the Polish term for documents that request payment or record charges for goods, services, or utilities. In commerce, a rachunek serves as a formal bill and record of a transaction. It usually includes the seller and buyer details, date, a unique number, a description of the goods or services, quantities, unit prices, the net amount, value-added tax where applicable, the total amount due, and payment terms.

There are different forms in Polish tax practice. A faktura VAT, or VAT invoice, is the formal tax document required for VAT‑registered transactions and must meet statutory content requirements. A rachunek can refer to a simpler or non‑VAT bill, or to a receipt issued when VAT invoices are not mandatory. A paragon is a receipt issued by a cash register and is generally not intended for tax deduction purposes in business.

In everyday use, rachunki also denote household bills for utilities and services, such as electricity, water, gas, internet, and rent. These bills state the amount due and the payment deadline; late payments may incur penalties or service interruptions.

Digital billing is common, with electronic rachunki and faktury used for bookkeeping, accounting, and tax reporting. The term remains broad and its precise meaning depends on context, whether commercial invoicing, tax documentation, or household charges.