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 invoices.
Announcement of new cash register regulations in Poland—probably from July 2025
Public
Poland
Author: Nikolina Basić
Category:
Fiscal subject related
Views:
23
Content accuracy validation date:
09.05.2025
Content accuracy validation time:
09:04h
The Ministry of Finance has unveiled two draft regulations that will introduce new rules regarding traditional and software-based (virtual) cash registers. These updates will allow businesses to issue fiscal receipts in electronic form, provided customers agree to receive them through a mutually approved method.
The amendments aim to align existing regulations with Article 111, Section 3a, Point 1 of the VAT Act, which was modified by the May 26, 2023, amendment. Under the new provisions, invoices generated via cash registers will no longer be considered full-fledged invoices. Instead, sellers must issue a fiscal receipt for each transaction, but they may no longer issue invoices directly from cash registers, as they will not qualify as e-invoices.
Announced changes:
· E-Receipts now permitted: taxpayers will have the option to issue receipts in either paper or electronic form (e-receipts) from modern online cash registers. These digital receipts will serve as official proof of purchase.
· Receipt HUB System Integration: Businesses may use the telecommunication system known as the “receipt HUB,” operated by the Head of the National Revenue Administration, to issue e-receipts without storing personal data of customers.
· Virtual cash register regulations: a separate regulation will apply to software-based cash registers, ensuring they can also generate e-receipts.
These new regulations are set to come into force on July 1, 2025, with more details and official approval before that.
Other news from Poland
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
The Polish Ministry of Finance proposes new rules for filing declarations during and after tax and customs inspections.
Public
Poland
Author: Nikolina Basić
Poland
Author: Nikolina Basić
Poland’s Ministry of Finance has proposed amendments to the National Revenue Administration Act to ease the filing of tax declarations during and after customs and tax inspections, aiming to reduce administrative burdens and clarify correction procedures. Taxpayers would be allowed to file or correct declarations within set periods after an audit begins or concludes, with reduced penalties and wai... Read more
Deposit system and VAT obligations in Poland
Poland
Author: Nikolina Basić
Starting October 1, 2025, Poland’s updated VAT rules require businesses using deposit-based beverage packaging to adjust the VAT tax base based on the value of packaging deposits not returned by consumers. If packaging is crushed, damaged, or stripped of its deposit logo, it becomes non-returnable, and the business must increase its VAT base accordingly. Read more
Poland's Ministry of Finance confirms that KSeF launches an e-invoicing system starting in 2026.
Public
Poland
Author: Nikolina Basić
Poland
Author: Nikolina Basić
Poland’s Ministry of Finance has confirmed the mandatory rollout of the National e-Invoicing System (KSeF) starting in 2026, with large taxpayers required to adopt it from February 1 and all others from April 1. While the final legislation is now expected in Q2 2025, the government has already opened public consultations and plans to release test environments—API access from September 30, 2025, an... Read more
TLv6 Implementation Marks Significant Shift in EU’s Trust List Format
Public
All countries
Author: Ivana Picajkić
A new EU Trust List format, TLv6, will officially replace TLv5 in May 2025 as part of the updated eIDAS Regulation (EU 2024/1183). It introduces key technical changes like a new URI field, updated signature format, and optional phone number support. Organizations must update their systems to avoid signature validation failures and service disruptions, as TLv5 will no longer be valid once TLv6 take... Read more
The Ministry of Finance of Poland is working on a new version of the application for e-receipts.
Public
Poland
Author: Nikolina Basić
Poland
Author: Nikolina Basić
The Ministry of Finance of Poland is developing an enhanced version of the e-Receipts application, adding features like sharing unique identifiers (KID) among family members and sending receipts via text or email to simplify collection and returns. E-receipts, legally equivalent to paper receipts, offer convenience, quicker customer service, promotional opportunities, environmental benefits, and h... Read more