Fiscal subject related
The Ministry of Finance has announced a focused set of amendments to the VAT Act, with a key change affecting the use and disposal of fiscal devices scheduled to take effect on July 1, 2026.
The changes are designed to address existing gaps in the VAT system and modernize regulations for the contemporary market.
A new obligation for businesses is the requirement to return all unused cash registers to their manufacturer for disposal. The goal for this obligation is to streamline the fiscal device market and eliminate outdated equipment that could potentially be used for illegal or unreported sales.
Businesses that fail to deregister and return these devices will face penalties. If the device is no longer necessary, businesses are encouraged to complete the deregistration process and prepare for mandatory disposal to ensure compliance with the new rules
Other news from Poland
New document was uploaded: E-commerce Poland - Legal requirements
Poland
Author: Nikolina Basić
The purpose of this document is to explain how electronic chargers for electronic vehicles are treated in terms of whether are they subjects of fiscalization or not, whether there is an obligation to use and process transactions via cash registers, an obligation to issue fiscal receipts, etc Read more
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Already subscriber? LoginWho needs a cash register in 2026 in Poland?
Poland
Author: Nikolina Basić
From 2026, most businesses selling to consumers in Poland must use cash registers, with exemptions mainly based on a PLN 20,000 turnover threshold, specific exempt industries, or payment methods such as bank transfers and mail order sales. The rules apply through 2027 and exclude B2B sales, real estate, and depreciable fixed assets from the turnover test. As we enter 2026, new tax regulations are... Read more
KseF 2.0: Important Deadlines for Polish Retailers
Poland
Author: Tara Nedeljković
Although KSeF 2.0 is primarily a B2B system, it introduces major changes for B2C retailers by requiring all VAT taxpayers to receive invoices via KSeF from February 2026 and progressively mandating invoice issuance through KSeF for retailers from April 2026. From 1 January 2027, cash register receipts with a buyer’s NIP will be prohibited, making KSeF the mandatory channel for such consumer invoic... Read more
Poland Launches Public Consultation on Permanent Establishment Rules for Mandatory KSeF E-Invoicing
Poland
Author: Tara Nedeljković
Poland’s Ministry of Finance has launched public consultations on draft tax clarifications defining when a permanent establishment in Poland is sufficiently involved in transactions to trigger e-invoicing obligations under the KSeF system. Read more
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Already subscriber? LoginPoland Sets 2027 Deadline: Simplified Invoices Must Move from Cash Registers to KSeF
Poland
Author: Nikolina Basić
Poland will temporarily allow simplified invoices issued from cash registers—including receipts with a buyer’s NIP—to remain outside the mandatory KSeF system until 31 December 2026. Starting 1 January 2027, all simplified invoices must be issued through KSeF, ending the option to generate them directly from cash registers. The introduction of the National e-Invoicing System (KSeF) in Poland is co... Read more
Pro Forma Invoices and E-invoicing: what changes after February 1, 2026?
Poland
Author: Nikolina Basić
Pro forma invoices will continue to be allowed as non-tax, purely informational business documents, but they will not be issued or processed in KSeF because they are not recognized as invoices under the VAT Act. From 2026 onwards, only legally defined VAT invoices will pass through KSeF, while pro formas may still be shared externally (PDF, email, systems) as offer or preview documents. For many y... Read more