With its judgment of June 23, 2010 (court file no.: I SA/Po 194/10), the Voivodship Administrative Court in Poznań decided that it is rightful to deduct the VAT from invoices received as a result of their printing from PDF files sent by e-mail. In such situation, invoices should be printed and archived as paper copies. The Court decided that the decree of the Minister of Finance of July 14, 2005 on issuing and forwarding invoices in electronic form does not apply to the invoices in question. Thus, the invoices in question do not have to bear safety electronic signature.