Poland again postpones the date when e-invoices (called structured invoices in Poland) are to become mandatory.

10 June 2022 saw the publication in EU legislative database of a new version of the proposed European Council Decision authorising Poland to make e-Invoices mandatory. Pursuant to Article 4(2) of the proposal, Poland will be authorised introduce mandatory e-invoicing as of 1 January 2024, as opposed to 1 April 2023, which was the date originally proposed. This will give businesses more time to implement the required technical measures in their accounting systems.

As in the earlier versions, the proposed Decision says that mandatory e-Invoicing will apply only to entities established in the territory of Poland.

The proposed Decision has been scheduled for voting at the upcoming meeting of the Council of the European Union.

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