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Obligatory e-Invoicing gets approval from the European Commission


Aleksandra Majnusz

4 May 2022


On 30 March 2022, Poland received approval from the European Commission to introduce obligatory e-invoicing. The decision is yet to be finally approved by the EU Council, which will be the basis for implementing in Poland the obligation to transmit structured invoices via the National e-Invoice System (KSeF).

E-invoicing obligation not for everyone

The EC's decision is narrowing the initial group of taxable persons who will be subject to the obligation to issue structured invoices. The e-invoicing obligation will only cover transactions made by taxable persons established in Poland.


As a result, the obligation to issue e-invoices will not apply to taxable persons that are registered for VAT purposes in Poland but do not have their registered office here, including branches of foreign companies.

It follows from the decision, however, that certain transactions that do not require issuing an invoice will have to be reported to the National e-Invoicing System. This refers to the intra-Community acquisition of goods and the cross-border provision of services, in the case of which the purchaser is required to account for VAT in Poland.


The decision will come into force on 1 April 2023 and will be valid for 3 years, whereas it will be possible to extend it. Therefore, the National e-Invoicing System will not become obligatory until the 2nd quarter of 2023.

Challenges and obligations

Sending and receiving invoices in structured form will require taking technical preparatory measures and integrating the existing systems, so as to ensure that invoicing is done in a structured and automated way. Well implemented changes can have a positive impact on the organisation of processes, automation and standardisation within companies.


It is worth getting ready in advance for the introduction of an 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 us.


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Aleksandra Majnusz

Tax adviser (Poland)

Associate Partner

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