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.
