- New regulations effective February 1, 2026, specify cases where structured invoices are not required.
- The Minister of Finance and Economy can determine, by regulation, when structured invoices are or are not obligatory under the VAT Act.
- No obligation to issue structured invoices for: toll motorway travel services, certain passenger transport services (e.g., rail, road, sea, air), and air traffic control services billed by EUROCONTROL.
- Structured invoices may still be issued voluntarily in cases where they are not required.
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.
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