Fiscal reports in Poland

According to regulations in terms of fiscal devices taxpayers -users of cash registers/printers are obliged to make reports on specific dates. These documents contain information on the total gross sales amount, rates and value of VAT due. The deadlines for preparing reports from the cash register are strictly regulated by the regulations. In the following, we unveil details regarding the taxpayers' obligations.

Taxpayers who sell to natural persons who do not conduct business activity and record the sale with the use of cash registers are obliged to:

• issue a daily fiscal report after the end of the sale for a given day, no later than before the first sale on the following day
• issue a periodic (monthly) fiscal report after the end of the sale for a given month, by the 25th day of the month following the month 
• in the case of online cash registers, instead of a periodic (monthly) fiscal report, taxpayers may issue a combined periodic (monthly) fiscal report