From October 1, 2021, taxpayers will be able to issue electronic invoices using the National System of e-Invoices
The proposed solution is aimed at strengthening the control of the correctness of VAT settlements, which, as a consequence, is to enable an increase in state budget revenues.
According to the published draft act amending the act on tax on goods and services and some other acts of February 1, 2021, the use of the National e-Invoice System is to be possible from October 1, 2021. By 2023, the use of the KSEF will be obligatory. Currently, a draft xsd schema is available that describes the content and the required structure of e-Invoice. The draft also indicates how taxpayers will be able to submit the generated invoices to the FSC, which will mediate their delivery to end recipients.
Source PwC
