Poland: Mandatory electronic invoicing to combat VAT fraud
Poland’s lower house of parliament voted to make electronic invoicing mandatory from July 1, 2024, overriding the earlier veto by the Senate. The National System of e-Invoices, a government platform, will be used for issuing and receiving invoices for all domestic business activities subject to value-added tax.
Small- and medium-sized enterprises exempt from VAT will be required to use electronic invoicing from Jan. 1, 2025. The Polish finance ministry views this project as a significant step in combating value-added tax fraud and expects it to reduce the number of tax audits.
