The introduction of the obligation to use structured invoices provokes consideration of the need to use invoices in cases where they have not often been issued so far. There are also doubts about free services.
Interestingly, many companies (but not all) did not use invoice documents, even though the regulations – when directly applied – seem to leave no doubt as to the obligation to invoice. But is this really true? Let us therefore recall that in the first of the provisions of Chapter 1, Chapter XI, the Act of 11 March 2004 on tax on goods and services (consolidated text: Journal of Laws of 2023, item 1570; as amended ….
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