Fiscal subject related
The goals of this system are to combat the illegal trade in tobacco products and protect public health, the state budget, and entities conducting legal activities in the field of tobacco products.
From the perspective of entrepreneurs, this means that all entities involved in the production, storage, distribution, and sale of tobacco products must be registered in the Track&Trace system. You can do this at www.idissuer.pl. Polska Wytwórnia Papierów Wartościowych SA is responsible for the registration.
Places of sale that offer tobacco products to consumers must also register with the system. This is the only obligation imposed on retail outlets related to the operation of the Track&Trace system, but failure to fulfill it may prevent the purchase of tobacco products from suppliers as of May 20, 2024.
Detailed information on the obligations of entities covered by the system can be found on the website of the Ministry of Finance dedicated to the Track&Trace system, available at https://www.podatki.gov.pl/akcyza/system-sledzenia-wyrobow-tytoniowych-track-trace/.
Other news from Poland
Poland to Launch KSeF 2.0 Test Environment in September ahead of full rollout in 2026 and officaly adoption of E-invoice legislation

Poland is preparing to launch a new version of its e-invoicing platform, KSeF 2.0, with a test environment becoming available in September 2025. This transition follows the recent signing of new e-invoicing legislation and is set to officially launch for businesses on February 1, 2026, with a later date for smaller companies. E-invoicing in Poland: as of 1st September, the test version of the Nati... Read more
Poland set to launch VAT Deposit System in October 2025: important features

Poland will introduce a new VAT deposit system (kaucyjny system) on 1 October 2025, requiring refundable deposits on single-use beverage packaging, with VAT applied only to unreturned deposits. The rules clarify VAT liability, allow refunds via cash or non-cash methods, and oblige businesses across the supply chain to update invoicing, reporting, and refund systems to avoid penalties. Poland is pr... Read more
Large tax inspections in Poland – fines for missing receipts

Poland has intensified tax inspections this summer, targeting especially seasonal retailers and focusing on the proper issuance and delivery of fiscal receipts, with fines of up to PLN 1,000 per violation. Authorities emphasize that printed receipts must be physically handed to customers (or sent electronically if agreed), and failure to do so—even if printed—is treated as a violation. Tax audits... Read more
Polish Parliament approves rollout of National e-Invoice System.

Poland’s Parliament has approved the phased rollout of the National e-Invoice System (KSeF), making e-invoicing mandatory starting February 1, 2026 for large businesses, with full adoption by 2027. The reform includes delayed penalties and register transition, along with a shortened VAT refund period from 60 to 40 days to support business cash flow. Few days ago, the Sejm passed a bill int... Read more
Poland moves to simplify E-Invoicing with a new VAT Bill, and technical documentation is updated.

Poland is advancing a VAT bill to simplify e-invoicing through a phased rollout of the updated KSeF system, shorter VAT refund times, and exemptions for micro-entrepreneurs until late 2026. Alongside legal changes, new technical documentation—including the FA_VAT (3) schema and expanded offline and QR code features—will support businesses in preparing for mandatory e-invoicing starting February 20... Read more
Poland clarifies VAT Rules for Deposit system ahead of October launch.

Poland's Ministry of Finance has issued draft VAT guidelines ahead of the October 1, 2025 launch of the new deposit system, clarifying tax treatment for packaging in the beverage and retail sectors. Key rules confirm that VAT applies only when packaging isn’t returned, and businesses must account for VAT proportionally if returns can’t be tracked. On July 3, 2025, Poland’s Ministry of Financ... Read more
New document was uploaded: Ordinance of the Minister of Finance from June 30, 2025 regarding software-based cash registers

This regulation applies to cash registers in the form of software in Poland and exists along with the general regulation for cash registers in the form of hardware. This applies to specific sectors and contains legal and technical requirements for these cash registers. Read more