E-invoices mandatory from 2024

by Maria Wośkowiak

25 June 2022 

The Council of the European Union has issued a final decision allowing mandatory electronic invoicing in Poland from 2024. 

Polish enterprises may use the National e-Invoicing System (NeIS) since 1 January 2022 on a voluntary basis. The NeIS will be mandatory only for those established in Poland.  

The NeIS now

Structured invoices (e-invoices) are currently available through the National e-Invoicing System to volunteers on par with the other invoices: hard copy invoices and electronic invoices.

The NeIS overhauls the invoice issuing and receiving process. Structured invoices are created locally in finance and accounting software of enterprises in compliance with the Finance Ministry's invoice template. Once issued, the invoice is sent from the finance and accounting software via API interface to the Finance Ministry's central database (NeIS) and is then available in that system and may be downloaded by the customer.

Challenges and obligations 

Mandatory electronic invoicing in Poland will pose a number of challenges for enterprises, mainly in connection with adapting their finance and accounting software to the new laws. Additionally, enterprises will have to develop internal processes for e.g. invoice verification, document workflow monitoring and delivery of invoices to those who do not have to use the NeIS (e.g. foreigners). Adaptation to the new requirements will involve many people: IT specialists, accountants and tax advisers. 

It is worth getting ready in advance for the introduction of the obligatory National e-Invoicing System, as this will help avoid possible missteps in the future. 

If you are interested in further information or support in preparation for the implementation of the National e-Invoicing System, you are welcome to contact our experts.