On Friday October 1, 2021, the Polish Sejm adopted an amendment to the VAT act, implementing the National System of e-Invoices (KSeF) which will enter into force on January 1, 2022.
Starting from 2022, the taxpayers who issue electronic invoices through KSeF will receive a VAT refund in 40 days instead of 60 days, only if they meet required conditions among which the most relevant are: ..
Source: globalvatcompliance.com