Fiscal subject related
The question arises because, at the end of 2022, cash registers with an electronic copy of the receipt will disappear from the fiscal device market. If we look briefly into history, the regulations that entered into force in 2019 provide for the obligation to use online cash registers for all Polish entrepreneurs. These devices, in addition to basic functions such as recording sales or printing reports, have the ability to send data to the Central Repository of Cash Registers (CRK). However, the Ministry of Finance has envisaged a gradual replacement of older models of cash registers with online devices. First of all, the most technologically outdated models were withdrawn - cash registers with a paper copy of the receipt. Devices of this type were approved only until the end of August 2019. More time was left for cash registers with electronic copies. Manufacturers may obtain confirmations from the President of the Central Office of Measures (homologations) until the end of 2022.
But, from 2023, the only cash registers that will be present on the Polish market will be online cash registers. But, it is important to state that this does not mean a universal, mandatory replacement of older device models with new ones. Entrepreneurs will be able to use their cash registers until the end of their service life, which is usually associated with filling up the fiscal memory. Meaning: There is no obligation to switch to online cash registers, but in the future, that probably will be required. Currently, there are no new rules and regulations about this topic, but, certainly, those will exist in the near future. All of this is in accordance with the Polish government's plan to gradually phase out old devices.
Other news from Poland
KseF 2.0: Important Deadlines for Polish Retailers
Poland
Author: Tara Nedeljković
Although KSeF 2.0 is primarily a B2B system, it introduces major changes for B2C retailers by requiring all VAT taxpayers to receive invoices via KSeF from February 2026 and progressively mandating invoice issuance through KSeF for retailers from April 2026. From 1 January 2027, cash register receipts with a buyer’s NIP will be prohibited, making KSeF the mandatory channel for such consumer invoic... Read more
Poland Launches Public Consultation on Permanent Establishment Rules for Mandatory KSeF E-Invoicing
Poland
Author: Tara Nedeljković
Poland’s Ministry of Finance has launched public consultations on draft tax clarifications defining when a permanent establishment in Poland is sufficiently involved in transactions to trigger e-invoicing obligations under the KSeF system. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? LoginPoland to Require Mandatory Return and Disposal of Unused Cash Registers from July 2026
Poland
Author: Nikolina Basić
Poland’s Ministry of Finance plans targeted VAT Act amendments effective July 1, 2026, introducing stricter rules for handling fiscal devices. Businesses will be required to deregister and return all unused cash registers to manufacturers for disposal, with penalties for non-compliance to prevent misuse of outdated equipment. The Ministry of Finance has announced a focused set of amendments to the... Read more
Poland Sets 2027 Deadline: Simplified Invoices Must Move from Cash Registers to KSeF
Poland
Author: Nikolina Basić
Poland will temporarily allow simplified invoices issued from cash registers—including receipts with a buyer’s NIP—to remain outside the mandatory KSeF system until 31 December 2026. Starting 1 January 2027, all simplified invoices must be issued through KSeF, ending the option to generate them directly from cash registers. The introduction of the National e-Invoicing System (KSeF) in Poland is co... Read more
Pro Forma Invoices and E-invoicing: what changes after February 1, 2026?
Poland
Author: Nikolina Basić
Pro forma invoices will continue to be allowed as non-tax, purely informational business documents, but they will not be issued or processed in KSeF because they are not recognized as invoices under the VAT Act. From 2026 onwards, only legally defined VAT invoices will pass through KSeF, while pro formas may still be shared externally (PDF, email, systems) as offer or preview documents. For many y... Read more
New document was uploaded: S4F backoffice installer
S4F backoffice installer is intended for users who are installing the software for the first time. Please make sure to obtain latest version of installer and to apply all subsequent patches that are released subsequently. This package contains instruction, release notes, changelog and software packages required for deployment of this software component. This version of the Backoffice installer supports the following countries: Austria, Bulgaria, Croatia, France, Italy, Poland, Portugal, Romania, Slovakia and Slovenia. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? LoginMinistry of Finance of Poland Launched Demo of KSeF 2.0 Taxpayer Application
Poland
Author: Nikolina Basić
On November 15, 2025, the Polish Ministry of Finance released the KSeF 2.0 Taxpayer Application demo for testing before its February 1, 2026, launch. Users can issue and manage invoices in a simulated environment. On November 15, 2025, the pre-production environment (Demo) of the KSeF 2.0 Taxpayer Application was made available by Polish Ministry of Finance. The demo version allows users to test t... Read more