Please be advised that each taxpayer running a business in Poland and keeping tax books, producing accounting evidence in electronic form is obliged to collect and transfer data in the form of the Standard Audit File structure, i.e. electronic structure.
One of the mandatory structures for collecting and submitting data at the request of tax authorities in electronic form, which are part of the Standard Audit File, is SAF-T_Invoice, containing information about issued sales invoices.
Source: asbgroup.eu
