Based on the proposed Polish value-added tax (VAT) amendment provisions, as of 1 October 2021, it will be possible to issue structured invoices as one of the accepted ways of documenting local transactions. This option is in addition to issuing paper invoices and electronic invoices as allowed under the current rules.
If enacted, structured invoices would be issued and received by taxpayers via the National e-Invoices System. In practice, invoices would be prepared directly in the taxpayer’s financial and accounting programs according to the template provided by the Ministry of Finance and would be sent to the e-Invoices System via an application programming interface (API). Using structured invoices would require the agreement of the recipient of the invoice.
Source EY
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