The decision of the European Commission gives the green light on the obligatory nature and indicates a narrower than the original subjective scope
On March 30, 2022, the European Commission gave its preliminary consent to introduce an obligation to issue structured invoices in Poland. The Council of the European Union will make a formal decision and it is expected to follow the Commission’s position in the next few weeks. Moreover, the published draft decision of the Council sheds new light on the planned scope of transactions and the catalog of taxpayers covered by this mechanism.
Source Deloitte
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