- E-invoicing is mandatory for taxpayers with a registered business in Poland.
- From January 1, 2022 to June 30, 2024, e-invoicing is optional.
- During this period, suppliers can choose to issue e-invoices without the buyer’s consent.
- The supplier can also choose to issue some invoices as e-invoices and others as paper or electronic invoices.
- From July 1, 2024, e-invoicing becomes mandatory for taxpayers with a registered business in Poland.
- There are transitional periods from July 1, 2024 to December 31, 2024, during which e-invoicing is optional.
- After the transitional period, starting from January 1, 2025, e-invoicing becomes mandatory.
- There are certain cases where e-invoicing is not allowed, such as consumer sales, invoices in the form of tickets, and certain export transactions.
- Detailed training on e-invoicing is available.
Source: zrozumvat.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.