COUNCIL IMPLEMENTING DECISION authorising the Republic of Poland to apply a special measure derogating from Articles 218 and 232 of Directive 2006/112/EC on the common system of value added tax.
Considerations
- e-invoicing will be mandatory only for Polish established VAT taxpayers;
- it will be applicable to invoices that must be issued according to Polish VAT regulations but also to intra-community acquisitions and acquisitions of services subject to reverse charge in Poland;
- the new regulations can enter into force starting from April 1st 2023 (can be later!!)
Source Council Implementing Regulation
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