New type of electronic invoices in Poland

The Ministry of Finance has published on the February 5th, 2021, a draft act on the amendment to the Act on Tax on Goods and Services and other acts, concerning the introduction of the National System of e-Invoices and the possibility of issuing and receiving a new type of electronic invoices through this system. The draft states that the solution will be optional. In practice invoices of this type will function alongside paper invoices and electronic invoices that are currently used in business transactions. Structured invoices will be issued and received by taxpayers via the National E-Invoice system. The provisions would enter into force on October 1st, 2021. Following the draft, it will be a voluntary solution for the taxpayers, but it is planned that from 2023 will become mandatory.