In accordance with the legislation, two forms are defined for issuing a fiscal receipt. The basic form is a paper receipt. However, if the seller obtains the consent of the buyer, it is possible to issue a receipt in an electronic form. Importantly, it is necessary to agree with the buyer about the service or goods and how they will be sent (e.g., by e-mail). In this context, it is important to mention that a cash register in the form of software is otherwise called a "virtual cash register," which can be used by certain groups of taxpayers with a little bit of specific business (for example, taxi services, or car washes, and similar industries).
Is it valid to issue a fiscal receipt in the form of a QR code in Poland?
Public
Poland
Author: Kristina Dosen
Category:
Fiscal subject related
Views:
469
Content accuracy validation date:
29.09.2022
Content accuracy validation time:
14:44h
Regarding that, a question arises whether the display of the customer's QR code will meet the requirements specified by the legislator, meaning the way of presenting receipts on display when vending machines have been used.
Therefore, according to § 53 par. 2 point 3 of Annex 1 to the Regulation on Virtual Cash Registers, if the communication component does not enable communication between the cash register and the printer, the cash register does not issue a fiscal receipt and a canceled fiscal receipt in a paper form and shows the following data on the display for the buyer for at least 30 seconds or until the start of the next sale:
- A unique number,
- The taxpayer's tax identification number (NIP),
- The date of sale,
- Receipt serial number
- Total gross revenue,
- The total amount of tax due,
- Type of payment method,
- The name of the form of payment
Taking into account the above wording of the regulations and the position of the Director of the National Tax Information, issuing receipts in the form of displaying a QR code is possible, but only under certain conditions, i.e.,
The taxpayer keeps sales records using a virtual cash register or an online cash register,
The device displays to the buyer for at least 30 seconds the data provided for in the Regulation on virtual cash registers (in the case of cash registers in devices for the automatic sale of goods and services),
The taxpayer has received consent from the buyer to issue a receipt in electronic form and agreed with him on the method of sending the receipt,
The taxpayer provides the option of automatically sending a link with a receipt (in the form of a QR code) without making its issue dependent on the behavior of a specific customer.
To summarize, the QR code is not enough to be presented as a fiscal receipt. It can be used, but the abovementioned rules must be fulfilled.
Other news from Poland
Poland updates KSeF 2.0 with new draft legislation.
Public
Poland
Author: Nikolina Basić
Poland
Author: Nikolina Basić
Poland has released new draft legislation for KSeF 2.0, introducing key updates such as Offline24 invoicing, stricter correction invoice rules, expanded eligibility for receiving invoices outside KSeF, and new authentication requirements. The updated framework, part of Poland's mandatory e-invoicing rollout planned for February or April 2026, also includes provisions for structured attachments, ex... Read more
Who is exempt from Poland’s Mandatory e-Invoicing System (KSeF) in 2026?
Public
Poland
Author: Ivana Picajkić
Poland
Author: Ivana Picajkić
Starting 1 February 2026, Poland's National e-Invoice System (KSeF) becomes mandatory, but exemptions will apply to industries where e-invoicing is impractical, such as transport, financial services, and certain cross-border transactions. A draft regulation from May 2025 allows the Minister of Finance to define these exemptions, enabling businesses in complex sectors to avoid mandatory use of KSe... Read more
Poland’s New KSeF Draft Proposes Delayed VAT Settlements for Deposit System
Public
Poland
Author: Ivana Picajkić
Poland
Author: Ivana Picajkić
Poland’s latest KSeF draft, published on May 30, 2025, proposes a temporary delay in VAT settlement deadlines for businesses implementing the new deposit system for beverage packaging. Instead of reporting in January 2026, affected businesses and representatives will now declare and pay the VAT difference in February 2026, easing the administrative burden of the system’s initial rollout. In the la... Read more
Poland: Attachments to Structured Invoices in KSeF Coming January 2026
Public
Poland
Author: Ivana Picajkić
Poland
Author: Ivana Picajkić
Starting January 1, 2026, businesses in Poland will be allowed to attach supporting documents—such as specifications or product details—to structured invoices submitted through the KSeF system, using the FA(3) schema. To use this feature, companies must notify the tax office via the e-Tax Office and ensure their software supports the new format, as attachments carry cybersecurity considerations an... Read more
Poland: What is Offline24 Mode in KSeF?
Poland
Author: Ivana Picajkić
Offline24 Mode in Poland’s KSeF allows businesses to issue structured invoices without immediate internet access, provided they upload the invoice to the system by the next business day. This mode, becoming a permanent option from 2026, is ideal for businesses in areas with unstable connectivity and requires an official issuer certificate for use. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Poland's Ministry of Finance releases the KSeF 2.0 draft and important updates.
Public
Poland
Author: Ivana Picajkić
Poland
Author: Ivana Picajkić
On May 30, 2025, the Polish Ministry of Finance released the KSeF 2.0 package following April's public consultations, introducing a new draft law, implementing regulations, updated thresholds, and technical guidance for the mandatory B2B e-invoicing rollout. The phased implementation begins in February 2026 for large businesses, expanding to all taxpayers by April 2026, with further obligations an... Read more
Poland expands structured e-invoicing to consumers.
Poland
Author: Nikolina Basić
Poland has expanded the National e-Invoice System (KSeF) to allow voluntary structured e-invoicing for B2C transactions, addressing long-standing business requests. Sellers can now issue consumer invoices either online through KSeF with a QR-coded PDF or offline via KSeF’s offline24 mode, without requiring consumer registration or consent. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login