According to the proposal:
the obligatory e-invoicing may be applied as of from April 1st, 2023 (and not as of January 1st 2023 originally planned by Polish MF) up to 31st March 2026,
the new obligation will apply only to invoices issued by the taxpayers established in Poland,
the obligation to issue e-invoices will apply only to these invoices which must be issued based on the Polish VAT law,
in case of the invoices issued by Polish entities relating to the transactions, the buyer from another MS of EU will be entitled to ask Polish supplier to provide with invoices in paper form.
If Poland would like to extend the validity of the derogation, it will be required to submit a report to the European Commission assessing the effectiveness of mandatory e-invoicing in combating VAT fraud and its impact on the administrative burden for taxpayers.
The proposal for the decision is now awaiting approval by the EU Council, which, according to the Ministry of Finance, should take place within a few weeks.
The draft of the decision is available here.