On January 19, 2024, Finance Minister Andrew Domanski announced that the mandatory use of the National e-Invoicing System will not take effect in 2024, as originally planned. The reason is said to be the errors detected in the system. Currently, the Ministry of Finance plans to conduct an audit to identify all errors and methods of fixing them. Based on the results of the audit, a new date for the mandatory e-Invoicing System will be indicated, but we can’t expect it earlier than the beginning of 2025.
The detection of errors in the system is important because the ability to issue and receive invoices by taxpayers covered by the mandatory e-Invoicing system, the number of which, according to data made available by the MF, is more than 2 million, depends on its smooth functioning. This, in turn, means that per day the e-Invoicing system would have to handle up to tens of millions of invoices, and although the MF assured that the program would be able to handle up to 100 million invoices per day, with such numbers there is no room for errors or permanent failure, which would cause administrative chaos and additional obligations on the part of taxpayers.
In addition to the information about the postponement of the e-Invoicing system obligation, the Finance Minister said that the current situation does not mean that the system will not enter into force at all. During the press briefing, it was repeatedly stressed that the new authorities support the implementation of this solution, particularly that the revenue from the sealing of the tax system resulting from the introduction of the e-Invoicing system is expected to be as much as PLN 10 billion over 10 years.