Fiscal subject related
Most entities selling goods and services to individuals are required to issue fiscal receipts.
The National Revenue Information Office is actively combating receipt fraud. Entrepreneurs who fail to issue fiscal receipts commit a fiscal offense, which is illegal and unfair to customers who pay taxes included in the price of goods or services.
In relation to statistics, from January to May 2024, the office conducted 21,167 verification acquisitions, finding irregularities in 4,379 cases (22.08%). These activities resulted in 4,379 fines, totaling PLN 6,888,625.
Also, the authorities encourage the use of the free e-Receipts application, which allows customers to collect and store all received fiscal receipts on their smartphones. This voluntary and anonymous solution helps users sort receipts by expense type, view receipts, recall purchased products, and check statistics. The application offers benefits to both consumers and entrepreneurs.
Other news from Poland
New document was uploaded: E-commerce Poland - Legal requirements
Poland
Author: Nikolina Basić
The purpose of this document is to explain how electronic chargers for electronic vehicles are treated in terms of whether are they subjects of fiscalization or not, whether there is an obligation to use and process transactions via cash registers, an obligation to issue fiscal receipts, etc Read more
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Already subscriber? LoginE-invoicing-KSeF to launch on schedule, no delays confirmed
Poland
Author: Nikolina Basić
Poland has confirmed that the National e-Invoice System (KSeF) will go live as planned from 1 February 2026, with a phased rollout based on turnover thresholds, strong security measures in place, and no penalties applied during 2026, as sanctions will only start from 1 January 2027. The Ministry of Finance of Poland has confirmed that the National e-Invoice System (KSeF) will be implemented on tim... Read more
Who needs a cash register in 2026 in Poland?
Poland
Author: Nikolina Basić
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Poland Launches Public Consultation on Permanent Establishment Rules for Mandatory KSeF E-Invoicing
Poland
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Poland’s Ministry of Finance has launched public consultations on draft tax clarifications defining when a permanent establishment in Poland is sufficiently involved in transactions to trigger e-invoicing obligations under the KSeF system. Read more
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Already subscriber? LoginPoland to Require Mandatory Return and Disposal of Unused Cash Registers from July 2026
Poland
Author: Nikolina Basić
Poland’s Ministry of Finance plans targeted VAT Act amendments effective July 1, 2026, introducing stricter rules for handling fiscal devices. Businesses will be required to deregister and return all unused cash registers to manufacturers for disposal, with penalties for non-compliance to prevent misuse of outdated equipment. The Ministry of Finance has announced a focused set of amendments to the... Read more
Poland Sets 2027 Deadline: Simplified Invoices Must Move from Cash Registers to KSeF
Poland
Author: Nikolina Basić
Poland will temporarily allow simplified invoices issued from cash registers—including receipts with a buyer’s NIP—to remain outside the mandatory KSeF system until 31 December 2026. Starting 1 January 2027, all simplified invoices must be issued through KSeF, ending the option to generate them directly from cash registers. The introduction of the National e-Invoicing System (KSeF) in Poland is co... Read more