From January 1, 2022 to June 30, 2024, issuing e-invoices is voluntary. The supplier can choose to issue e-invoices or not during this period. There is no obligation and it does not require the purchaser’s consent. However, the buyer’s consent is required to submit invoices via KSeF, but they cannot block the supplier from issuing an invoice to KSeF. If the buyer does not consent, the supplier must deliver the invoice outside of KSeF. From July 1, 2024, there will be an obligation for taxpayers with their registered office in Poland to issue e-invoices. There will be transitional periods for certain cases, including sales exempt from VAT, issuing simplified invoices, and issuing invoices using cash registers. After the transitional period, it will be necessary to issue e-invoices.
Source Zrozumvat
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