Fiscal subject related
This year, a couple of announcements on VAT-related topics have been introduced. One of them is the obligation to use cash registers in vending and similar activities, and the question is when that will be applied. It was not clear from the Draft Act.
Finally, the Ministry of Finance has decided to postpone the deadline for mandatory fiscalization for standard vending machines to April 1, 2027, as stated in the new draft regulation.
Also from April 2026, all parking services providers will have to use cash registers, and by that time, cash registers will also have to be installed in ticket machines.
To be more precise, activities such as:
- delivery of goods using automatic sales devices that accept payment and issue goods in an unattended system, and
- provision of services using devices, including ticket issuing devices, operated by the customer, which also accept payments in coins or banknotes in an unattended system or in another (non-cash) form, if the records and evidence documenting the payment or activity clearly indicate what specific activity the payment concerned
These activities will be subject to an absolute obligation to keep records from 1 April 2027, with the exception of mechanical machines that do not have an electrical power supply, as well as services provided using the above-mentioned devices in the field of public transport, as well as services provided to their employees.
Also, parking services for cars and other vehicles will be subject to an absolute obligation to record information from 1 April 2026. Taxpayers who provide passenger transport services in road transport, excluding the transport listed in items 19 and 20 of the annex to the regulation, and provide car and other vehicle parking services using devices, including ticket issuing devices, operated by the customer, which also accept payments in coins or banknotes or in other (non-cash) forms in an unattended system, will be subject to an absolute obligation to record from 1 April 2026.
Importantly, as part of the new regulations, it was decided to completely exclude from fiscalization vending devices operating on the mechanical principle—those that operate without electrical power, dispensing goods, or providing a service only after inserting a coin and operating the lever. The reason for this decision is the technical difficulties related to the integration of such devices with cash registers.
Other news from Poland
Ministry of Finance Releases Updated Q&A on KSeF 2.0 ahead of the 2026 rollout.

The Polish Ministry of Finance has released an updated Q&A guide on the National e-Invoice System (KSeF 2.0) to help taxpayers prepare for its phased rollout starting February 1, 2026. The resource clarifies system features, access options, and implementation steps, ensuring businesses are ready for the transition to structured e-invoicing. The Ministry of Finance of Poland has published a revised... Read more
Poland launches a new version of the e-receipts mobile app.

Poland’s Ministry of Finance has launched an updated version of the free e-Receipts mobile app, enabling users to receive, store, and share electronic receipts across multiple devices for seamless expense management. The app, part of the government’s digital initiative, also allows manual entry of paper receipts, warranty tracking, and reporting of purchase irregularities. The Ministry of Finance... Read more
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