- VAT rules for invoicing changed starting January 1, 2025
- New regulations were published on December 27, 2024, in the official journal
- Changes include a special exemption procedure for small businesses known as SME procedure
- The amendment to the VAT law was introduced on November 8, 2024
- The Ministry of Finance issued a regulation on October 29, 2021, regarding invoice issuance
- New points were added to the regulation specifying the inclusion of an individual identification number EX for exempt transactions
- Simplified invoice data scope includes date, sequential number, names and addresses, type of goods or services, quantity, unit price, and total amount due
- Simplified invoices will also include the individual identification number EX for transactions under the SME exemption
Source: ksiegowosc.infor.pl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
Latest Posts in "Poland"
- Structured invoice – Information sheet on the FA (3) logical structure
- Supreme Administrative Court Ruling: When Municipal Companies’ Activities Are Exempt from VAT?
- How to Issue an Invoice in KSeF 2.0 After February 1, 2026: 5 Key Steps
- Clear Declaration Required to Waive VAT Exemption on Property Sales
- VAT Without Invoice Cannot Be Considered a Tax-Deductible Expense, Court Rules
