In order to simplify and optimize the processes involving invoices, Polish Ministry of Finance has been planning to introduce KSEF, which is to be an universal e-invoicing system in Poland. KSEF was available on voluntary basis since 1st January 2022, however there were always plans to make it a mandatory tool for all entities obliged to make use of invoicing systems in Poland. Furthermore, obligation to use KSEF is also planned to extend to the foreign entities with permanent place of business in Poland.
Source: polishtax.com
