In January 2022 it became optional for Polish businesses to use the electronic invoicing system – KSeF.
The Ministry of Finance announced initially that from January 2023 it will be obligatory for Polish taxpayers to issue invoices through the KSeF system.
Later, however, they postponed the mandate to January 2024. The European Union Council gave its authorisation on 17 June 2022.
Source Taxbackinternational