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 in Poland have been increased during this summer. The main focus is issuing fiscal receipts, with fines reaching up to PLN 1,000 (approximately 235 EUR) for each violation.

Seasonal businesses such as souvenir shops, street stalls, and small restaurants are under increased scrutiny. All retailers selling to consumers are required to use cash registers and issue receipts for every transaction.

Also, fines can be imposed for not giving a receipt to the consumer. Although the receipt was printed, it wasn’t physically given to the buyer. This was considered a violation, labelled as a “sale outside the cash register”. Tax authorities stress that receipts must be handed directly to the customer or sent electronically if agreed upon.

To stay compliant, businesses must:

·         Print and hand over a receipt to every individual customer.

·         Avoid placing receipts on counters or in shopping bags.

·         Use clear and specific product names on receipts (e.g., “boneless pork loin” instead of “meat”).

Tax authorities urge all retailers to follow regulations carefully to avoid fines and ensure fair market practices.