From the beginning of 2022, taxpayers can optionally test the system and issue and receive invoices (even only some of them) in a new form – e-Invoices.
According to the information provided by the Ministry of Finance, from 2023 the use of e-Invoices is to become obligatory for all VAT payers . This will require the prior consent of the European Union authorities, which Poland applied for in the last quarter of 2021.
Source EY
