Is it valid to issue a fiscal receipt in the form of a QR code in Poland?

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.