Slim VAT 3 and cash registers: printing non-fiscal documents in Poland

We have written extensively on SLIM VAT 3 and how it affects cash registers. This time we will present how it affects non-fiscal documents. More specifically, in accordance with the existing state of the law, taxpayers who use cash registers to keep track of sales are required to print out fiscal documents generated by cash registers. There are set rules.

The resignation from the requirement to print papers issued with the use of cash registers, i.e., fiscal reports and non-fiscal documents issued by taxpayers keeping records of sales using them, is now made possible by a change to Art. 111 Sec. 3a, point 8. What this means is that taxpayers will be able to choose whether they decide to store fiscal reports and non-fiscal documents on paper or only in electronic form. Although the introduced solution means that taxpayers will not be obliged to print these documents, they will still be issued as before, i.e., in electronic form.

Importantly, this solution will only apply to online cash registers, including virtual cash registers.