- New regulations for structured invoice attachments in the National e-Invoice System will take effect on January 1, 2026.
- The system becomes mandatory from February and April 2026, requiring changes in invoicing, tax compliance, and data management.
- The registration process for using attachments is faster, with a 3-day confirmation period by the Head of the National Tax Administration.
- Businesses must submit their registration via the e-Tax Office before issuing invoices with attachments.
- Specific business categories are eligible to use attachments, primarily those requiring detailed data on units, quantities, and unit prices.
- Approval for issuing invoices with attachments is valid for 2 years and requires renewal and updates if there are changes in documented activities or invoice volume.
- The Head of the National Tax Administration can revoke approval in cases of misuse, such as insufficient data or prohibited content.
Source: crido.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.
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