From 1 January 2022, the Polish Sejm will implement KSeF, the National System of e-invoices and taxpayers will have the ability to issue structured invoices. The structured invoice will be accepted as a form of documenting transactions as well as paper and electronic invoices. Using KSeF, taxpayers will issue structured invoices and these will be marked with a number that will be identified in the system. If the recipient of invoices gives their consent, structured invoices will be received through KSeF. This will require the recipient to accept the invoice.
If the recipient of invoices does not agree and does not wish to receive their invoices through KSeF, the issuer can issue the structured invoice and will provide this to the recipient in paper or electronic form.
Source: taxbackinternational.com
