President Awaits to Sign 2025 e-Invoice System Law: Key Final Amendments Explained

• The law modernizing the National e-Invoice System has been approved by the parliament and awaits the president’s signature.
• Changes made during the parliamentary process were mainly editorial and technical, not affecting the core principles of the e-invoicing reform.
• Implementation of the National e-Invoice System represents a significant change for companies, affecting invoicing processes, internal procedures, and relationships with partners.
• Most amendments focused on clarifying terms and technical regulations, such as expanding data requirements on invoices.
• New rules for corrective invoices were introduced, extending their application to new categories of electronic documents.
• A new category of electronic invoices called offline24 was introduced, requiring prompt submission to the system.
• The law allows issuing invoices with attachments for complex transactions, available after registration with the tax administration and using the system’s API.
• Attachments can be filled in dictionary, text, or tabular form.
• The law confirms a phased introduction of mandatory e-invoicing, starting February 2026 for large taxpayers and April 2026 for all other businesses.

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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