If the customer requests and agrees to receive an electronic invoice, the seller may provide only the e-invoice while keeping the fiscal receipt stored in the online cash register’s memory. From January 1, 2027, this approach remains valid, provided the seller retains the required fiscal receipt and invoice identification details.
Poland: E-Invoice for a Private Person Without Issuing a Receipt in Advance
Public
Poland
Author: Ema Stamenković
Category:
Fiscal subject related
Views:
363
Content accuracy validation date:
18.05.2026
Content accuracy validation time:
14:30h
If a customer accepts the store’s terms and conditions, thereby requesting an invoice for the sale and consenting to receive it electronically, the seller may issue an electronic invoice and provide only that e-invoice to the customer, while keeping the fiscal receipt in the cash register’s memory. The seller must retain the fiscal receipt’s document number and unique cash register number, as well as the invoice number and issue date.
A company running an online store noted that customers consent to receiving an invoice based on a fiscal receipt, delivered electronically (e.g., as a PDF attachment or via customer account). Invoices contain an order number linking them to the transaction. The company plans to destroy the paper receipt immediately after printing, documenting sales with:
- a fiscal receipt (printed then destroyed, but stored in the cash register and central repository)
- an electronic invoice.
The Director of National Tax Information ruled that under current law, since customers request and consent to e-invoices, the company may issue only electronic invoices for fiscal receipts, complying with Art. 111(3a)(1) and Art. 106h(1)(1) of the VAT Act.
From January 1, 2027, taxpayers required to use cash registers can no longer issue cash register invoices for each sale; they may only issue fiscal receipts. However, under §20(2) of the June 25, 2025 regulation, taxpayers using online cash registers may, with customer consent, issue and deliver a fiscal receipt or invoice electronically. Therefore, from 2027, providing customers only with electronic invoices for fiscal receipts remains correct, as the fiscal receipt copy stays in the online cash register’s memory (Art. 111(3a)(6) of the Act).
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