Beginning in 2022, taxpayers have the option of issuing electronic invoices in addition to existing paper and electronic commercial invoices. It is expected that electronic invoices, e-invoices will be mandatory for all organizations and entrepreneurs operating and being taxpayers in Poland from 2025.

Mandatory use of electronic invoices is occurring or being prepared for introduction in Italy, Spain, France, Belgium, Poland, Greece and other EU countries.

Electronic invoices are uploaded in a structured form into the National System of Electronic Invoices (KSeF). Such universal electronic invoices will help tax authorities to more quickly and efficiently identify tax gaps in VAT and provide entrepreneurs with a level playing field.

A number of conveniences are offered for taxpayers using electronic invoices: 1) VAT refund within a shortened period of 40 days; 2) a unified form of accounts; 3) automatic procedure for mutual settlements between B2B; 4) safety of account data in KSeF; 5) reduction in data collection due to tax authorities' access to the control file for invoices (JPK_FA).

For electronic invoices, the online application “e-Mikrofirma” and the Client application JPK-WEB, available on the Tax Portal and a web form for logging into e-Urząd (electronic office) can be used. Sending electronic invoices to KSeF is also available in the accounting software.