- As from July 1, 2024, receipt of invoices in electronic format will be mandatory for all companies regardless of their size once their supplier is required to issue invoices in electronic format,
- In other cases the timing of the e-invoicing and e-reporting requirement for individual companies will depend on their size:
- from July 1, 2024 for large enterprises
- from January 1, 2025 for ETI (intermediate-sized enterprise (ISE)) companies employing fewer than 5.000 people and with an annual turnover not exceeding €1.500m or a balance sheet total not exceeding €2.000m
- from January 1, 2026 for micro-enterprises (companies employing fewer than 10 people and with an annual turnover or balance sheet total not exceeding €2m and small enterprises (SMEs companies employing fewer than 250 people and with an annual turnover not exceeding €50m or a balance sheet total not exceeding €43m)
Source Comarch
See also
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