Online cash registers and printers have been available in Poland for several years. It is mandatory to be used by certain groups of taxpayers, but what about the rest of them?
Is it mandatory for all taxpayers in Poland to use online cash registers starting in 2023?
Public
Poland
Author: Kristina Dosen
Category:
Fiscal subject related
Views:
3550
Content accuracy validation date:
04.01.2023
Content accuracy validation time:
13:41h
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 First of all, the most technologically outdated models were withdrawn - cash registers with a paper copy of the receipt.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
Poland: KSeF Invoice Visualization vs. Transaction Confirmation
Poland
Author: Ema Stamenković
Under KSeF, a structured invoice legally exists only once it receives a KSeF number; until then, the buyer may receive only a transaction confirmation, which is not an invoice and does not allow VAT deduction. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Poland Plans New Tourist Tax Legislation
Public
Poland
Author: Ema Stamenković
Poland
Author: Ema Stamenković
A new Polish bill would allow municipalities to introduce a daily tourist compensation fee for overnight stays, with limited exemptions. A new bill amending the Act on Local Taxes and Fees has been submitted to the Polish Sejm, allowing Municipal Councils to introduce a so-called "tourist compensation fee" collected at hotels. According to the bill's proponents, this is not a new tax but a fee. If... Read more
Poland: Consultation on VAT Refunds for Foreign Taxpayers
Public
Poland
Author: Ema Stamenković
Poland
Author: Ema Stamenković
Poland is consulting on VAT refund rule changes for foreign taxpayers to align refund claims with KSeF e-invoicing requirements from 2026. The draft relaxes invoice attachment obligations but requires KSeF invoice identification numbers where available, with different evidence rules for EU and non-EU claimants. Poland has launched a public consultation (opened April 15, 2026, by the Ministry of Fi... Read more
Poland: KSef Errors and Possible Penalties
Poland
Author: Ema Stamenković
Poland’s KSeF rules provide a grace period in 2026, meaning taxpayers will not face financial sanctions for KSeF-related mistakes while adapting to the system. Let's delve deeper into this! Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Poland: E-Invoice for a Private Person Without Issuing a Receipt in Advance
Public
Poland
Author: Ema Stamenković
Poland
Author: Ema Stamenković
If the customer requests and agrees to receive an electronic invoice, the seller may provide only the e-invoice while keeping the fiscal receipt stored in the online cash register’s memory. From January 1, 2027, this approach remains valid, provided the seller retains the required fiscal receipt and invoice identification details. If a customer accepts the store’s terms and conditions, there... Read more
Poland extends fuel VAT cut to Mid-May
Public
Poland
Author: Nikolina Basić
Poland
Author: Nikolina Basić
The Polish government has extended VAT rate reductions on specific fuel products until May 15, 2026, formalized by Regulation No. 573. This aims to alleviate high energy costs for consumers and businesses, following prior efforts to stabilize the fuel market. The Polish government has officially extended the temporary reduction of VAT rates on specific fuel products. Originally set to expire at th... Read more
E-inovicing (KseF) penalty rules before 2027 in Poland
Public
Poland
Author: Nikolina Basić
Poland
Author: Nikolina Basić
Poland’s Ministry of Finance acknowledged a technical error in tax regulations that could penalize businesses for lawful invoice issuance during system crashes. They clarified no fines for paper or PDF invoices during total failures, promising amendments by January 2027. The Ministry of Finance of Poland has officially acknowledged a technical error in upcoming tax regulations that could have unfa... Read more