Changes in regulations in Poland regarding fiscal reports and non-fiscal documents

As a reminder, certain changes in relation to fiscalization rules are introduced with the SLIM VAT 3 package in Poland. One of them is a change or relief when it is a word about producing fiscal reports and other non-fiscal documents issued from online cash registers. The relief will be introduced as part of the broader Slim VAT 3 package, which is due to come into force on April 1, 2023.

More precisely, in the case of online cash registers, including the so-called virtual cash registers, there will no longer be a requirement to print documents issued using cash registers, including fiscal reports and non-fiscal documents. Currently, taxpayers keeping sales records using cash registers are required to print fiscal documents issued using cash registers, with the exception of fiscal receipts and, in the case of online cash registers, also invoices, which, with the consent of the buyer, are sent in an electronic form agreed with him.