Regulation update in Poland: expansion of software-based cash registers

Poland has expanded the scope of businesses eligible to use software-based cash registers under amendments effective April 1, 2026. The updated regulation adds sectors such as car washes, automated delivery systems, self-service ticketing, and electronic parking services, further advancing the country’s digital tax infrastructure modernization

Poland’s authorities have officially published amendments to its tax regulations concerning the use of software-based cash registers. These changes are set to take effect on April 1, 2026.

The amendments are part of the ongoing modernization of Poland’s tax infrastructure, aligning with Section 111B (3)(1) of the Goods and Services Tax Law of March 11, 2004. The updated regulation expands the categories of businesses permitted to use software-based cash registers.

Under the revised resolution from May 29, 2020, the following new categories have been added:

·         Car washing and cleaning services

·         Automated delivery systems where customers use unattended machines to pay (in cash or non-cash) and receive goods

·         Self-service ticketing machines accepting various forms of payment

·         Electronic parking services, including those accessed via mobile apps or web browsers

The new provisions will be enforced starting April 1, 2026, giving affected businesses time to adapt their systems and ensure compliance