On the 1st of December the Ministry of Finance published draft legislation amending the Act of 11 March 2004 on tax on goods and services (Journal of Laws of 2022, item 931, as amended) – hereinafter referred to as the “VAT Act” regarding the introduction of mandatory invoicing in the National e-Invoice System (KSeF) hereinafter referred to as: “e-invoicing”.
Obligatory e-invoicing is expected to cover activities that require documenting an invoice issued in accordance with the VAT Act: B2B, B2G, and B2C transactions (until the end of 2024- the possibility of issuing invoices using cash registers).
Source: SOVOS
