Fiscal subject related
General information
The conclusion is that in Poland, the VAT taxation of cash bonuses paid to buyers depends on the nature of the bonus. If a cash bonus is effectively a payment for a service provided, it should be documented with an invoice and be subject to VAT. This is contingent on a clear and direct link between the payment and the service, indicating that the bonus is a genuine remuneration for the service. However, if the bonus is not tied to any specific service or benefit provided by the recipient, it does not constitute a payment for a service and is not subject to VAT. This distinction is crucial for taxpayers to ensure compliance with VAT regulations and proper documentation of transactions. The key takeaway is that only bonuses directly related to a service provided are taxable under VAT rules.
Other news from Poland
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
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Already subscriber? LoginNew document was uploaded: Ordinance of the Minister of Finance from June 25, 2025 regarding cash registers

This regulation regulates the method of keeping sales records using cash registers in Poland, including those for special use for a given type of activity, and the conditions and method of using cash registers, including the method of ending the use of cash registers in the event of termination of business activity or the operation of cash registers, the method of issuing documents from cash registers and special cases of issuing proof of sale to the buyer, and other requirements… Read more
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Already subscriber? LoginNew cash register regulation regarding software-based cash registers in Poland came into force.

As of July 2025, Poland has implemented a new regulation specifically governing software-based cash registers, replacing the 2020 rules and introducing enhanced definitions, cryptographic standards, and system modes. The regulation sets stricter technical, reporting, and data transmission requirements, including mandatory use of fiscal certificates, SHA2 encryption, and real-time or on-demand uploads to the Central Repository of Cash Registers (CRCR). Read more
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Already subscriber? LoginNew cash register regulation in Poland came into force

A new Polish regulation on cash registers took effect on 1 July 2025, updating the 2019 framework with expanded definitions, new reporting types, and detailed technical and operational rules. It introduces stricter obligations for fiscal receipts, error corrections, and return handling, as well as enhanced requirements for device maintenance, data storage, and user training. Read more
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Already subscriber? LoginCash register obligation from July 2025 for certain industries

From July 1, 2025, Polish businesses selling items like e-cigarettes, alcohol-based disinfectants, and heating fuels must use cash registers from the first złoty, regardless of turnover. While the PLN 20,000 exemption still applies to small or specific businesses, further obligations will extend to parking services in 2026 and vending machines in 2027. Starting July 1, 2025, Polish businesses sell... Read more
Updates for Virtual cash registers in Poland

Poland will expand the permitted use of virtual cash registers to include vending machines and likely parking services via mobile apps starting in 2026. Detailed implementation guidelines are expected from the Ministry of Finance by the end of 2025. The Ministry of Finance of Poland has announced regulatory changes expanding the use of virtual cash registers—software-based cash registers&mda... Read more
Poland updates KSeF 2.0 with new draft legislation.

Poland has released new draft legislation for KSeF 2.0, introducing key updates such as Offline24 invoicing, stricter correction invoice rules, expanded eligibility for receiving invoices outside KSeF, and new authentication requirements. The updated framework, part of Poland's mandatory e-invoicing rollout planned for February or April 2026, also includes provisions for structured attachments, ex... Read more