- From February 1, 2026, the National e-Invoice System will become mandatory for taxpayers with sales exceeding 200 million PLN in 2025
- For other taxpayers, the mandatory National e-Invoice System will start from April 1, 2026
- There are concerns about the relationship between the National e-Invoice System and the ViDA package, which is set to come into effect from 2030
- The VAT in Digital Age project, adopted on November 5 by ECOFIN, requires businesses to issue cross-border invoices in a EU format from 2030
- From 2035, this standard will also apply to domestic transactions
- There are questions about the compatibility of the National e-Invoice System with the EU format, and whether conversion will be possible
- Until the end of 2026, an “offline” mode will be available for the National e-Invoice System to ensure business continuity in case of difficulties with issuing and sending e-invoices
- The deadline for sending offline invoices to the National e-Invoice System is the next working day, which may be challenging for taxpayers facing technical issues
Source: mddp.pl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.