Abstract

The lawmaker came out in favour of the necessity to depart from the current “optionality” of tax payers’ obligations in regard to invoicing while using the National System of e-Invoice from 1 July 2024. Implementation of this “optionality” in regard to the analysed problem undoubtedly doubt leads to revolutionary changes within invoicing as a crucial element of the Polish VAT system, however, certain exemptions which are the subject of detailed deliberations in this article will appear. In the present article the author analysed the most important rules in regard to the issues at hand resulting from the provisions of the amendment of 16 June 2023.