On 10 June 2022, the Council of the European Union published the Council Implementing Decision authorizing the Republic of Poland to apply a special measure derogating from Articles 218 and 232 of Directive 2006/112/EC.
While it was expected that the mandatory e-invoicing would start as of 1 April 2023, the recently published decision stated that Poland requested the authorization to apply the e-invoicing mandate for a period from 1 January 2024 until 31 December 2026. Therefore the mandatory phase is expected to begin on 1 January 2024.
The decision is still yet to be published in the official journal of the EU.
