The process of digitalization of VAT reporting has been progressing for years in many jurisdictions, including Poland. It started with allowing taxable persons to file their returns electronically as well as to issue invoices in a paperless form. Recently, huge advances in the process have been made in Poland, as a new act requiring taxable persons to issue invoices via a cloud operated for the tax authorities (the National E-Invoicing System) has been enacted. It will be obligatory, for most taxable persons, to use this system from 1 July 2024. In this article, the author presents the new invoicing rules and analyses them from a business perspective. The system is compared with the developments envisaged under the EU ViDA proposal.