The first part of the provisions of the Act on electronic invoicing in public procurement, concessions for construction works or services and public-private partnership entered into force on 1 January 2019.

Electronic Invoicing Platform

The provisions aim to provide the tools necessary for e-invoicing and provide for:

  • the creation of an electronic platform for the electronic transmission of structured electronic invoices and other structured electronic documents relating to the performance of contracts, concessions and partnerships, and
  • placing on this platform the necessary organisational and technical documentation, including a description of how the platform functions and the rules of its use.

The test version of the Electronic Invoicing Platform prepared by the Ministry of Enterprise and Technology in cooperation with the Institute of Logistics and Warehousing is already available at (in Polish only).

The use of the platform is free of charge.

Electronic transmission of invoices and other documents

When the remaining provisions of the Act enter into force, contracting authorities will be obliged to accept, via the platform, structured electronic invoices sent by contractors who choose this form of communication. The contracting authority’s (recipient’s) consent to the use of electronic invoices, as referred to in the VAT Act, will not be required here.

It will also be possible to send and receive other structured electronic documents related to the performance of an agreement via the platform, provided the other party agrees. A list of these documents will be determined by means of an ordinance. 

Application of the provisions on e-invoicing 

The above rules concerning the transmission of invoices and other documents will enter into force on 18 April 2019, save for certain public contracts or concessions that are subject to exclusion from the application of the provisions of the Public Procurement Law or the Act on concessions for construction works or services.

However, under transitional rules, provisions relating to: (i) public procurement contracts whose value do not exceed the PLN equivalent of EUR 30,000, (ii) concession agreements and (iii) public-private partnership agreements to which neither the Act on concessions for construction works or services nor the Public Procurement Law apply, will not become effective until 1 August 2019.

The provisions concerning e-invoicing will not apply to public procurement procedures, procedures for concluding a concession agreement and procedures for selecting a private partner, initiated and not completed before the date the Act enters into force, or to agreements concluded as a result of such procedures.

Moreover, the contracting authority will be able to exclude the use of structured electronic invoices in the case of agreements to which the provisions of the Public Procurement Law, the Act on concession for construction works or services or the Act on Public-Private Partnership do not apply.