Fiscal subject related
The Sejm in Poland has passed an amendment to the Act on the Goods and Services Tax, the Act on Excise Duty, and certain other acts, introducing several changes to VAT rates and mechanisms. Of course, the acts need to pass all procedures and finally be adopted.
In summary, the changes are for:
• Reverse Charge mechanism: the validity of the reverse charge mechanism for VAT, including gas emission permits, has been extended.
• Hemp products: The VAT rate on hemp products for smoking or inhaling without combustion has increased from 8% to 23%. However, the rate for "medical marijuana" remains at 8%.
• Zero VAT rate: applies to rescue ships and lifeboats used at sea but not to seagoing ships and boats.
• Medical devices: the 8% VAT rate is maintained for medical devices admitted to trading under the previously applicable Medical Devices Act.
• Hemp products: the basic VAT rate applies to hemp products intended for smoking or vaporization. The 23% rate does not apply to hemp used for medical purposes, which remains at 8%.
• Menstrual cups: the VAT rate on menstrual cups has been reduced from 23% to 5%.
• Fertilizers and plant protection products: The Act clarifies the VAT rate for fertilizers, plant protection products, and feed, setting it at 8%.
• Reverse charge mechanism: the mechanism for gas, electricity, and greenhouse gas emission allowances has been extended until 31 December 2026.
Cash Registers and Payment Terminals Integration:
· The obligation to integrate cash registers with payment terminals has been abolished, according to the proposal. More precisely, the obligation to integrate cash registers with payment terminals has been postponed until the end of 2024. Due to the signals coming from the market about the lack of availability of payment terminals enabling integration with cash registers and the fact that the obligation to report data by settlement agents introduced during the transitional period meets the intended tightening objective, it is justified to abandon this requirement, indicates the Ministry of Finance. Before the obligation is completely abolished, the Act of 6 November 2024 on equalization taxation of component units of international and domestic groups (Journal of Laws, item 1685) maintains the postponement of the obligation to integrate online cash registers with payment terminals in the first quarter of 2025. Until then, we need to wait for further clarification and 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