Overview
Polish Telecommunications Law (Ustawa prawo telekomunikacyjne (TL) The EC Data Retention Directive has been implemented in Polish Telecommunications Law (Ustawa prawo telekomunikacyjne (TL)). Under the Act amending the TL, all data stored in accordance with the EC Data Retention Directive must be retained for two years.
Polish law also provides a tax framework that regulates the electronic archiving of invoices. This is the Regulation of the Minister of Finance dated 14 July 2005 relating to issuing and sending, as well the storage of, electronic invoices, implementing Directive 2001/115/EC).
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