Poland has passed legislation formally introducing the new National System of e-Invoices (Krajowy System E-faktur or KSeF). This will allow Polish taxpayers to issue and receive structured e-invoices. During a transitional period starting January 1, 2022, use of KSeF will be voluntary and e-invoicing can be used in parallel with paper invoices and non-structured e-invoices. E-invoicing using KSeF will likely become mandatory from January 1, 2023.
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