Poland's parliament has approved legislation introducing mandatory electronic invoicing on a phased basis, with implementation timelines determined by annual turnover and monthly sales thresholds.
Implementation Timeline
From February 1, 2026, electronic invoicing will be mandatory for businesses with annual sales exceeding 200 million Polish zloty (approximately $54 million). The obligation extends to smaller businesses from April 1, 2026, which must use the government-run electronic invoicing clearing system.
Entities with verified monthly revenue not exceeding 10,000 Polish zloty may delay adoption until December 31, 2026.
Legislative Process
The legislation passed the lower house on Tuesday, approving two of three minor amendments previously adopted by the upper house on July 31. The bill now awaits the president's signature to become law.
Context
Poland originally planned to introduce mandatory electronic invoicing in mid-2024 but postponed implementation due to technical issues in the system's initial design. This legislation represents the country's renewed effort to digitize business-to-business invoicing processes, aligning with broader European trends toward mandatory electronic invoicing systems.
