On August 4, 2023, the President of the Republic of Poland signed an act introducing the obligation to issue invoices via the National e-Invoice System (KSeF). Currently, the act is awaiting publication in the Journal of Laws, which is the last stage of the legislative process.
Most of its provisions will enter into force on July 1, 2024, and from that date active VAT taxpayers based in Poland will, as a rule, be required to issue invoices only with KSeF. The obligation will also apply to foreign entities having a fixed establishment in the territory of Poland.
Source PwC
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