From 2022, taxpayers will be able to issue electronic invoices in addition to existing paper and commercial invoices in electronic form. It is expected that electronic invoices, e-invoices will be mandatory for all organisations and entrepreneurs operating and being taxpayers in Poland from 2024. Poland will become the 4th country in the EU to use electronic invoices, along with Italy, France, and Spain.

Electronic invoices in structured form are uploaded to the National Electronic Invoice System (KSeF). It is expected that the universal electronic accounts will help the tax authorities to more quickly and efficiently identify VAT tax gaps and provide equal terms for entrepreneurs.

Taxpayers using electronic accounts are provided with a number of advantages: 1) VAT refund within a reduced 40-day period; 2) a single form of accounts; 3) automatic procedure for mutual settlements between B2B; 4) safety of accounting data in KSEF; 5) reduction in data collection due to the access of the tax authorities to the control file for invoices (JPK_FA).

For electronic invoices, the "e-Mikrofirma" online application and the JPK-WEB Client application, available on the Tax Portal, including through a smartphone, and a web form for entering e-Urząd (electronic office) can be used. Sending e-invoices to KSeF will also be available in the business accounting software using the application program interface after appropriate authorization.