- Parliament completed work on the law introducing the National e-Invoice System from February 1, 2026, and sent it to the president for signing.
- Entrepreneurs should quickly implement the system if they have not already done so.
- Despite extensive consultations, the law still raises many doubts, and only editorial changes were made.
- The law introduces the mandatory e-Invoice System in two stages: from February 1, 2026, for large taxpayers and from April 1, 2026, for other entrepreneurs.
- Small businesses with monthly invoices not exceeding 10,000 PLN gross have a deferred deadline until January 1, 2027.
- Experts note that despite consultations, the law still has unclear aspects, particularly regarding the definition of the invoice issuance date.
- The current law states the invoice issuance date is when it is sent to the e-Invoice System, with exceptions for offline mode, system failures, and unavailability.
- The new amendment introduces a provision that may lead to different interpretations, suggesting the issuance date could be the date in the invoice field if sent later.
- Taxpayers are advised to send invoices to the e-Invoice System on the same day they are created to avoid confusion.
Source: prawo.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.
