See section 7.1 (page 45) of the Tax Explanations issued by the Polish government
Unofficial translation
A VAT group is a taxpayer, and invoices are issued by the taxpayer, in this case, by the group. These invoices contain identifying information about the VAT group, including the VAT group’s tax identification number (NIP). There are no obstacles for invoices issued by the group to include data of the economic entities performing activities within the group – the group members – in addition to the VAT group’s data. It is recommended that such data, depending on the situation described below, be presented as additional information.
Example: The VAT group consists of three members (entities A, B, and C). A member of the VAT group (entity A) purchased goods, such as cement, which will be used for business activities. The VAT invoice for the purchase of cement, in addition to the mandatory data resulting from Article 106e(1) of the VAT Act, including the VAT group’s data, such as the VAT group’s name, address, and the number used to identify the VAT group for tax purposes, may contain additional data, such as the name and tax identification number (NIP) of entity A.
The functioning of the VAT group assumes that the rights and obligations of individual members created before its establishment are assumed by the VAT group for the period of its operation. If the entities do not agree otherwise, taking into account that the establishment of a VAT group for VAT purposes signifies the creation of a new VAT taxpayer, permissions granted for issuing electronic invoices by the members of the group can be confirmed by the group as a taxpayer after its establishment.
As a result of the assumption regarding succession, the VAT group assumes the rights and obligations of individual members forming the group, including the issuance of corrective invoices for invoices documenting the sales of individual members before the establishment of the VAT group.
The representative of the VAT group will carry out the correction of the tax settlement resulting from issuing a corrective invoice that should be included for the settlement period in which the VAT group was a taxpayer.
Source Polish government – Tax explanations
See also Ministry of Finance published explanations on VAT groups
