Poland must receive a derogation from the European Commission in order to make e-invoicing mandatory under its new KSeF national e-invoicing system. This is in line with other EU member states that have or will introduce compulsory e-invoicing.
The introduction of e-invoicing will initially be on a voluntary basis. However, it is anticipated that this will quickly move to being made compulsory next year.
Source: avalara.com
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