Poland: Mandatory e-invoicing postponed until 1 July 2024

Possible penalties will be applicable only from 1 January 2025.

Possible penalties will be applicable only from 1 January 2025.

The Ministry of Finance on 2 February 2023 presented initial conclusions from public consultations regarding the bill introducing electronic invoicing (e-invoicing) as a universal billing system in Poland.

The key amendments postpone the entry into force of the mandatory national e-invoicing system (NeIS) from 1 January to 1 July 2024 (and 1 January 2025, for personally exempt taxpayers) and exclude consumer invoices from the scope of mandatory e-invoicing.

The Ministry of Finance also decided to leave business-to-customer (B2C) invoices out of the scope of the mandatory e-invoicing scheme. NeIS will not apply to tickets treated as invoices (including toll tickets). In addition, cash register invoices and simplified invoices can be issued in their current form until 31 December 2024.

The Ministry of Finance also noted that new provisions are going to provide for a special procedure in the event of the system’s failure on the taxpayer’s side (i.e., if that occurs, taxpayers will have the possibility to issue invoices off-line, outside NeIS, and upload them to the system the next day).

Possible penalties will be applicable only from 1 January 2025.


The obligation to issue structured invoices via NeIS was scheduled to be introduced 1 January 2024, under the bill amending the act on VAT and certain other acts, as published in December 2022. Read TaxNewsFlash

Read a February 2023 report prepared by the KPMG member firm in Poland



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