Official Journal of the EU (L 168/81). The starting date of obligatory e-invoicing in Poland was originally planned for 2023, but has now been postponed to January 1st, 2024.The derogation is granted for three years, until December 31 2026. It may be extended further, but Poland will still need to prove that this tool led to reducing VAT fraud and abus as well as simplifying VAT settlement for taxpayers.Aside from Poland, a number of other member states plan to introduce obligatory e-invoicing in the coming years: Germany, France, Denmark, and Belgium. Real time e-invoicing is already operational in Italy, Spain, and Portugal.It is worth mentioning that Poland is one of the countries that has already implemented a number of measures aimed at fighting VAT fraud, including:1) SAF-T VAT monthly reporting;2) A split payment mechanism;3) A system for the electronic analysis of financial flows (STIR, which detects fraud based on bank transfers and blocks bank accounts when the risk indicator is high); and4) An online fiscal cash register system for monitoring transactions in the retail sector.Polish e-invoices will be issued and received in real time in a standardised XSD format through a governmental clearing system (the local abbreviation KSeF is often used, which comes from the Polish for ‘National System of e-Invoices’). All invoices will be accessible by tax authorities.
https://www.internationaltaxreview.com/article/2adndfoh5ky7ffnnpslc0/sponsored/poland-gets-green-light-for-mandatory-e-invoicing-from-2024

not a tax law, but rather a law that aims to strengthen Spanish businesses and industries.The measures are aimed at:1) Speeding up the creation of companies;2) Improving the regulation for the development of economic activities; and3) Facilitating access to financing.Among the measures approved in this new law is the mandatory use of electronic invoicing. This is an important step in Spain, because until now, electronic invoicing was not compulsory, except in certain business-to-government cases.The new law establishes that all companies and professionals (not limited to those resident in Spanish territory) must issue, send, and receive electronic invoices in their commercial relationships with other companies and professionals (B2B).

2023 in a staggered approach. Within this phase, businesses must integrate their compatible e-invoicing system to ZATCA's platform FATOORA, using ZATCA's own API. This particular phase has several waves in itself, all based on the company's 2021 or 2022 taxable turnover:Wave 1 - January 2023 to June 2023 - Exceeding 3 billion SAR (approximately 800 million USD) in 2021Wave 2 - July 2023 to December 2023 - Exceeding 0.5 billion SAR in 2021Wave 3 - October 2023 to January 2024 - Exceeding 250 million SAR (for years 2021 or 2022)Wave 4 - November 2023 to February 2024 - Exceeding 150 million SAR (for years 2021 or 2022)Wave 5 - December 2023 to March 2024 - Exceeding 100 million SAR (for years 2021 or 2022)