Mandatory E-Invoicing from 2024 – Key Features of the System and European Background

The National Electronic Invoicing System – commonly referred to as e-invoicing – is the next stage of the digitization of VAT obligations in Poland. After two years of operation of a voluntary system, from 2024, e-invoicing will be mandatory in Poland. Poland will then be the second EU Member State (after Italy) implementing mandatory e-invoicing in B2B relations.