As of January 1, 2022, changes to invoicing came into force, including:

• no obligation to include the word “DUPLICATE” on the invoices;
• no obligation to include the words “CORRECTING INVOICE” or “CORRECTION” on the corrective invoice and to indicate the reason for the correction;
• the possibility of applying collective corrections to individual items from the invoice - it will be permitted to issue a correcting invoice for a given period for one recipient, both for individual deliveries / services and for all deliveries / services;
• extension of the period to issue the invoice prior to delivery of goods / performance of services / receipt of an advance payment - from the current 30 days to 60 days;
• the possibility of using the so-called e-Invoices, issued using the National System of e-Invoices operated by the Head of the National Revenue Administration – during the years 2022-2023 the use of e-Invoices is voluntary, while it will be obligatory starting from January 1, 2024.

Benefits of using e-Invoices:

• shortening the VAT refund period from 60 to 40 days;
• no obligation to store e-Invoices (they will be archived and stored in the tax administration system for 10 years);
• no need to issue duplicate e-Invoices;
• the taxpayer issuing e-Invoices will not have to send, at the request of the tax authorities, the structure of the Uniform Control File for Invoices (JPK_FA).