Fiscal subject related
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
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 in Poland came into force

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