A new type of transaction evidence has been introduced to the Polish VAT regulations, i.e. structured invoices (colloquially called e-invoices). The law underlying this new type of document was signed by the President on 15 November 2021. Structured invoices came into force on 1 January 2022. Accordingly, as of that day, taxable persons will be able to use structured invoices in addition to paper invoices and electronic invoices to document their transactions.