The latest draft law for the introduction of mandatory e-invoicing in Poland was published on 17 March 2023 and confirmed a delayed launch date of July 2024.
It also stated that sales to consumers in the country will be excluded, and penalties for not issuing e-invoices for business-to-business transactions will be up to 100% of the invoice value (not just the VAT amounts charged).
Source: fiscalsolutions.co.uk