The draft amendment to the VAT Act has already been adopted by the Council of Ministers and it can be expected that it will be submitted to the Sejm in the near future. It seems that at the stage of work in the parliament no major modifications will be introduced and the shape of the adopted act will be similar to the draft presented at the beginning of 2023. This means that taxpayers should start preparations for the implementation of mandatory e-invoicing now. The changes that await them include: with the new rules on correcting invoices and the elimination of the possibility of issuing correcting notes.
Source Taxens.pl