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Commentary

Electronic invoices (Poland)

38 Poland

Businesses can issue electronic invoices in Poland provided the authenticity of origin and integrity of the contents can be ensured by using either a digital certificate or electronic data interchange (EDI) system. In addition, the recipient must agree to accept electronic invoices.

Taxpayers are able to issue 'structured invoices' through the national e-invoicing system ('Krajowy System e-Faktur', or KSeF), an optional (for the time being) central system for issuing invoices. Invoices issued through KSeF are deemed to have been received

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