The draft provides for amendments to the Act of 11 March 2004 on tax on goods and services (Journal of Laws of 2022, item 931, as amended) introducing: Obligatory e-invoicing
The mandatory model of e-invoicing will cover basically the activities that currently require documenting an invoice issued in accordance with the Act of 11 March 2004 on tax on goods and services (hereinafter referred to as the “VAT Act”).
Source Deloitte