It has been mandatory for all Polish public administrations to receive and process electronic invoices since 2019. It is optional for suppliers of public administrations but will become mandatory for B2B transactions as of July 2024.
e-Invoicing in Poland
As of July 1st, 2024, all VAT taxpayers with a seat or a fixed establishment in Poland will have to issue electronic invoices.
Characteristics of the electronic invoice in Poland
Poland has announced the mandatory use of the electronic invoice for B2B transactions beginning in July 2024. Invoicing in the B2G sphere is mandatory for public administrations and voluntary for their suppliers.
Companies must declare accounting information through the SAF-T system. Learn more about the SAF-T system.
UBL 2.1 - UN/CEFACT CII – PEPPOL BIS 3.0.