- Taxpayers with 2024 sales under 200 million PLN can issue electronic or paper invoices from Feb. 1 to March 31.
- Taxpayers with monthly sales under 10,000 PLN can issue electronic or paper invoices from April 1 to Dec. 31.
- Structured invoices are not required for taxpayers without a registered office or fixed place of business (SMPD) in Poland, or whose SMPD is not involved with the invoiced goods or services.
Source: news.bloombergtax.com
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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