In a significant move, the Ministry of Finance in Poland has proposed an amendment to the VAT Act, relieving entrepreneurs from the obligation to integrate online cash registers with payment terminals. This requirement, initially introduced by the Polish Deal, was never enforced as it was immediately postponed. The Ministry cites the lack of technically compliant terminals as the primary reason for this decision. Instead, payment data will continue to be provided to the tax office by settlement agents, who handle card payment settlements. Also, provisions on penalties for lack of integration will be abolished, according to the draft amendment to the VAT Act.
No integration of online cash registers with payment terminals in Poland
Public
Poland
Author: Nikolina Basić
Category:
Fiscal subject related
Views:
469
Content accuracy validation date:
25.09.2024
Content accuracy validation time:
11:00h
The latest draft amendment to the VAT Act addresses the demands of entrepreneurs by proposing the exclusion of the formal legal obligation for taxpayers to integrate cash registers with payment terminals. Instead, it introduces an indefinite obligation for data reporting by settlement agents. This change is seen as beneficial for entrepreneurs, according to the Ministry of Finance.
Background: the integration requirement was part of the Polish Deal (Act of October 29, 2021, amending the PIT, CIT, and certain other acts) aimed at enhancing data quality from online cash registers for better analytics, control, and authenticity. Initially set to take effect on July 1, 2022, the requirement was postponed to January 1, 2025, due to technical challenges.
The Ministry of Finance explains that while online cash registers, including virtual ones, can technically cooperate with any payment terminal, the diversity of devices in the market has hindered full integration. Meetings with various organizations, such as the Cashless Poland Foundation and the Settlement Agents Committee at the Polish Bank Association, revealed that the variety of payment terminal manufacturers prevents seamless integration with taxpayer-used cash registers. Consequently, the integration obligation was deferred, and a substitute reporting requirement for settlement agents was introduced, affecting approximately 35 agents operating in Poland.
Other news from Poland
Poland expands structured e-invoicing to consumers.
Poland
Author: Nikolina Basić
Poland has expanded the National e-Invoice System (KSeF) to allow voluntary structured e-invoicing for B2C transactions, addressing long-standing business requests. Sellers can now issue consumer invoices either online through KSeF with a QR-coded PDF or offline via KSeF’s offline24 mode, without requiring consumer registration or consent. Read more
Poland introduces new cash register regulation
Poland
Author: Nikolina Basić
Poland has introduced a new regulation on cash registers, effective July 1, 2025, which allows the issuance of electronic receipts (e-receipts) alongside traditional paper receipts, provided the customer consents. The regulation shortens several compliance deadlines, including reporting thefts and updating register data, and introduces clearer rules for e-receipt legibility and technical requirements. Read more
End of intra-model European electronic invoice and new rules introduced
Public
Author: Nikolina Basić
Starting July 1, 2030, the EU will eliminate the Intra models for VAT reporting, replacing them with mandatory electronic invoicing under Directive 516/2025. The new system, part of the VIDA 2030 Package, will require businesses to issue standardized e-invoices for all intra-EU B2B transactions, with data transmitted to VIES for cross-border VAT monitoring and fraud prevention. This shift aims to... Read more
Understanding the Digital Services Act
Author: Ivana Picajkić
The Digital Services Act (DSA) is an EU regulation designed to ensure safer and more transparent online environments by imposing new responsibilities on digital service providers, including those outside the EU. It applies to a broad range of online platforms, with stricter obligations for very large platforms, but also key requirements for medium-sized businesses, such as EU representation, transparency, and content moderation reporting. Read more
Poland’s draft e-invoicing regulation suspends penalties until the end of 2026.
Public
Poland
Author: Nikolina Basić
Poland
Author: Nikolina Basić
Poland’s draft regulation proposes suspending penalties for non-compliance with mandatory e-invoicing under the KSeF system until the end of 2026, giving businesses more time to adapt. After the grace period, penalties may apply for issues such as failure to issue or correctly submit e-invoices, delays, or missing required information. Businesses in Poland are set to benefit from a tempora... Read more
Announcement of new cash register regulations in Poland—probably from July 2025
Public
Poland
Author: Nikolina Basić
Poland
Author: Nikolina Basić
Poland plans to implement new cash register regulations from July 1, 2025, allowing businesses to issue electronic receipts (e-receipts) via traditional and virtual cash registers, provided customers consent. The changes align with recent VAT Act amendments, introduce integration with the national receipt HUB system, and clarify that cash register-issued documents will no longer qualify as full in... Read more
Poland proposes a delay for parts of the mandatory e-invoicing system—invoices from cash registers?
Public
Poland
Author: Nikolina Basić
Poland
Author: Nikolina Basić
Poland’s Ministry of Finance proposes delaying the ban on using cash register invoices and the requirement to include KSeF numbers in payments until the end of 2026, while maintaining the main rollout deadlines for mandatory e-invoicing. Large taxpayers must comply by February 1, 2026, and small businesses by April 1, 2026, with no penalties for KSeF invoicing errors during the transition period.... Read more