Fiscal subject related
On July 3, 2025, Poland’s Ministry of Finance published draft VAT guidelines for the upcoming deposit system to help businesses prepare for changes effective October 1, 2025.
The new rules focus on the beverage and retail sectors. Tax responsibilities will mainly fall on businesses that introduce packaged products or represent those entities.
The most important rules:
· VAT applies only if packaging isn’t returned.
· Getting a voucher or document instead of cash still counts as a valid return.
· VAT rate is based on the product itself
· If packaging can’t be tracked, businesses must calculate VAT proportionally based on sales.
These guidelines confirm existing laws but also clear up areas that were previously unclear. More details are expected before the system goes live.
Other news from Poland
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
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
Subscribe to get access to the latest news, documents, webinars and educations.
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