VAT invoices in an electronic version in Poland since 1 January 2011.

On 1 January 2011 the Decree of the Minister of Finance entered into force. The Decree is amending the regulation on the tax refund to certain taxpayers and new methods of invoicing.
The Regulation lays down detailed rules for the issuing invoices in electronic form.
The changes are intended to mitigate the rigors of the issue.