The introduction of e-invoices in Poland

The Ministry of Finance has published a draft amendment to the VAT act, by which it has defined the introduction of e-invoices. The E-invoice based on the draft should be a type of sales document initially, structured in the standardized single form. The new solution, will not be obligatory instantly. The idea is that the implementation of e-invoices should be carried out gradually. The taxpayers who opt for the usage of the e-invoices will receive a VAT refund faster. It will be one of the possible methods of documenting sales (next to paper invoices and electronic invoices). The changes will be introduced from October 2021. In the beginning, the solution will be voluntary and after the transition period, it will become mandatory. The idea is that from 2023 the new solution shall become mandatory. The Polish government emphasized that the introduction of e-invoices, into business transactions is another important step towards a more digitized environment.