Polish VAT Compliance with Different AP Invoice Date and Tax Point Date on Exchange Rates

The Scenario:

We encounter foreign currency (e.g., EUR) AP invoices where the dates required for accounting and tax reporting fall into different accounting periods:

• Invoice Date (used for Accounting/GL posting): 08/12/2025
• Tax Point Date (Legal requirement for VAT reporting period): 30/11/2025

The Problem Statement:

1. Polish VAT Law Requirement: The VAT amount legally must be converted into Polish Złoty (PLN) using the specific average NBP exchange rate from the last business day preceding the Tax Point Date (i.e., the rate from 29/11/2025).
2. Oracle System Behaviour: Oracle Fusion AP currently uses a single exchange rate for the entire invoice conversion to the functional currency (PLN), which is derived from the