Fiscal subject related
On April 12, 2025, Poland’s Ministry of Finance submitted a legislative proposal to postpone specific requirements under the mandatory National e-Invoicing System (KSeF). The proposal suggests delaying the ban on using cash register invoices and Polish tax identification number (NIP) receipts as simplified invoices, as well as the requirement to include the KSeF number in payments.
Despite the proposed delay for certain elements, the overall rollout schedule for the KSeF system remains unchanged:
- Large taxpayers (with 2024 sales exceeding PLN 200 million, including tax) must comply by February 1, 2026.
- Small businesses and entrepreneurs (up to PLN 450 for a single invoice and PLN 10,000 in total monthly sales) are required to adopt the system by April 1, 2026.
The draft legislation ensures:
- Invoices from cash registers can still be issued until the end of 2026.
- No penalties will be applied for errors in KSeF invoicing during this period.
Providing the KSeF number in payments for e-invoices, including split payments, will not be mandatory before the end of 2026.
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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? 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

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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
Who is exempt from Poland’s Mandatory e-Invoicing System (KSeF) in 2026?

Starting 1 February 2026, Poland's National e-Invoice System (KSeF) becomes mandatory, but exemptions will apply to industries where e-invoicing is impractical, such as transport, financial services, and certain cross-border transactions. A draft regulation from May 2025 allows the Minister of Finance to define these exemptions, enabling businesses in complex sectors to avoid mandatory use of KSe... Read more