On December 1, 2022, the long-awaited draft of Polish regulations regarding the introduction of mandatory structured invoices, the so-called “e-Invoices”.
Obligatory e-Invoicing will apply to activities that must be documented with an invoice – required by the applicable VAT Act. Therefore, it is primarily about activities subject to VAT in Poland, including domestic deliveries of goods and the provision of services between entrepreneurs (B2B), to public authorities (B2G), but also to consumers (B2C).
Source EY
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