On June 27, 2022, there was published Council implementing decision No. 2022/1003 authorizing Poland to introduce mandatory e-invoicing.
Pursuant to this decision:
- the obligation of e-invoicing will be allowed to be introduced from January 1, 2024 and not from January 1 or April 1, 2023, as it was planned by the Ministry of Finance.
- the new obligation will apply only to invoices issued by entities established in Poland (it is not clear if it will also apply to foreign entities having branch in Poland),
- this special s measure should not affect the right of customers to receive paper invoices in the case of intra-Community transactions.
The derogation will apply till December 31, 2026. 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 decision of the Council is available here.
The above information was kindly provided by Independent Tax Advisers (Poland). For more information, please contact Dorota Baczewska-Golinska at: [email protected].