Polish Parliament Finalizes e-Invoice System Law, Raises Concerns Among Tax Advisors

• Parliament completed work on the law introducing the National e-Invoice System from February 1, 2026, and sent it to the president for signing.
• Entrepreneurs should quickly implement the system if they have not already done so.
• Despite extensive consultations, the law still raises many doubts, and only editorial changes were made.
• The law introduces the mandatory e-Invoice System in two stages: from February 1, 2026, for large taxpayers and from April 1, 2026, for other entrepreneurs.
• Small businesses with monthly invoices not exceeding 10,000 PLN gross have a deferred deadline until January 1, 2027.
• Experts note that despite consultations, the law still has unclear aspects, particularly regarding the definition of the invoice issuance date.
• The current law states the invoice issuance date is when it is sent to the e-Invoice System, with exceptions for offline mode, system failures, and unavailability.
• The new amendment introduces a provision that may lead to different interpretations, suggesting the issuance date could be the date in the invoice field if sent later.
• Taxpayers are advised to send invoices to the e-Invoice System on the same day they are created to avoid confusion.

Source: prawo.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.

---

---