The e-Invoice regulation, which provides advantages in tax and commercial affairs, was on the agenda in Poland for a long time. There were continuous postponement announcements regarding this regulation, and when the exact date was set, the possibility of rejection of the regulation by the Senate was encountered. In the last case, the President of Poland signed the law dated 16 June 2023 amending the Value Added Tax Law and some other laws.
The e-Invoicing obligation will come into force as a rule on 1 July 2024 and for VAT-exempt small and medium-sized enterprises from 1 January 2025.
The main provisions of the law were published on the government website on 07.08.2023 with an official announcement. You can find related content about the Polish e-Invoice system here.
