Since January 1, 2011 new provisions have been binding which relate to sending invoices via e-mail. Presently, invoices may be sent in any electronic form (e.g. DOC, PDF or other) provided that such manner of sending invoices has been accepted by their recipient and provided that the origin and integrity of the invoice contents are ensured. Such manner of sending invoices may be accepted by e-mail or in writing.

Contact person: Małgorzata Lewandowska, mlw@pnplaw.pl