Polish revenue service is now quite good in handling electronic invoices, unfortunately it’s not always the case public administration offices. One of Polish car dealers experienced problems when trying to register vehicles because a local office refused to accept e-invoice as proof of purchase. The problem went through four ministries - finance, economics, infrastructure and internal affairs. Their interpretation is that electronic invoice is valid proof of purchase of a vehicle and refusal from local administration can be resolved through appeal court. On the other hand, e-invoice printed on paper is not a valid invoice, but if it’s delivered in electronic form (CD, email) it should be accepted.
In 2007 e-invoice utilisation in Poland was around 5% according to Polish statistical office (GUS).