On 1 December, the Polish Ministry of Finance announced a public consultation on the draft VAT amendment introducing e-invoicing obligation.
According to the amendment, all taxpayers established in Poland (i.e., that have a place of business or a fixed place of business within the territory of the country) need to issue e-invoices in the National e-Invoice System (KSeF). Activities subject to VAT in Poland, including B2B, B2G, and B2C, are in the scope of the mandate.
Furthermore, …