Rollout of B2B electronic invoices for VAT clearance (according to Italian SDI model) as of mid 2021, perhaps only in 2022


  • Avalara
  • Jan Sarnowski (Unofficial translation in English)
  • Gazeta Prawna (Unofficial translation in English)
  • Taxbackinternational
    • Ministry of Finance is set to introduce a centralised e-invoicing platform in 2022.
    • Many different approaches to introducing e-invoices, including an exchange platform where suppliers and buyers can exchange invoices electronically
    • The exact details of the new e-invoicing system are not known yet
    • The tax administration will be involved during the issuance process, i.e. Poland will move from post audit regime to a clearance regime.
    • Polish government will not request additional data from taxpayers as a result to introducing an e-invoice system but they will expect to receive the information quicker.
    • E-invoicing would communicate data in real-time to the tax authority
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