On December 1, 2022, a draft act amending the act on tax on goods and services and some other acts was published on the RCL website. The draft provides for the introduction of mandatory “e-invoicing” from January 1, 2024.
Obligatory e-invoicing from January 1, 2024 will cover activities subject to VAT in Poland, including:
- domestic deliveries of goods and provision of services between entrepreneurs (B2B),
- transactions for public authorities (B2G),
- transactions to consumers (B2C); in this case, the rule remains unchanged that the invoice will be issued at the request of the buyer/service recipient submitted within 3 months from the end of the month in which the given activity was performed.
Source KPMG
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