Council Implementing Decision approved to allow Poland for mandatory B2B Invoicing starting from April 1, 2023

COUNCIL IMPLEMENTING DECISION authorising the Republic of Poland to apply a special measure derogating from Articles 218 and 232 of Directive 2006/112/EC on the common system of value added tax.

Considerations

• e-invoicing will be mandatory only for Polish established VAT taxpayers;
• it will be applicable to invoices that must be issued according to Polish VAT regulations but also to intra-community acquisitions and acquisitions of services subject to reverse charge in Poland;
• the new regulations can enter into force starting from April 1^st 2023 (can be later!!)

Source Council Implementing Regulation