A draft of a new legislation to provisions on e-invoices is currently subject to the Sejm’s debates. New provisions are to make it possible to send e-invoices from IT systems and to make them available via systems based on Internet technologies so that they may be downloaded directly by their recipients. It will be possible to send and make e-invoices available not only in the electronic form via network but also using physical IT data carriers (e.g. CDs, DVDs, hard discs, flash memory drives, etc.). An entrepreneur will be able to introduce a system of electronic invoicing or to entrust implementation and operation of such system to a third party under outsourcing.

Contact person: Małgorzata Lewandowska, mlw@pnplaw.pl