- The National e-Invoice System will become mandatory for all active VAT taxpayers in Poland, including foreign entities with a fixed establishment, starting from July 1, 2024.
- The definition of fixed establishment has caused confusion and will be addressed in a future article.
- Flat-rate farmers can voluntarily use e-invoicing after the mandatory implementation.
- From January 1, 2025, e-invoicing will also be mandatory for taxpayers who are subjectively dismissed or perform exclusively exempt activities, but they can still use the system voluntarily.
- Simplified invoices and cash register receipts with Tax Identification Numbers will be phased out, and penalties for non-compliance with the e-invoice system will be introduced.
Source Enodo
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