As the cash register does not allow the correction of data stored in the fiscal memory (after the receipt is printed), the correction of incorrect entries should be made using other accounting devices.
Read on to find out more!
How does Poland deal with correcting mistakes at the cash registers?
Public
Poland
Author: Kristina Dosen
Category:
Fiscal subject related
Views:
1387
Content accuracy validation date:
27.04.2021
Content accuracy validation time:
10:06h
If the taxpayer incorrectly records the sale at the cash register, it is no longer possible to correct the mistake in the device itself. In the event of issuing a receipt and charging VAT, even though the transaction was exempt from VAT, the seller is not obliged to pay the tax. As the cash register does not allow the correction of data stored in the fiscal memory (i.e. after printing the receipt), the correction of incorrect entries should be made using other accounting devices. Further, the seller is obliged to keep a register of corrections, which shows the amount of sales correction and the tax due and an indication of the reason for the correction. In this case, the so-called register of corrections, from which the amount of the correction of sales and output tax must be precisely shown. Such records do not have a specific formula, but they should contain at least the data necessary to determine the reasons for the correction, and the entries therein allow to determine the correct amount of turnover and tax due.
The cash register, and in particular the fiscal memory of the cash register, have been constructed in a way that prevents any interference by the taxpayer (including entities performing the technical service of the cash registers), which means that the data once entered into the cash register (transaction completed with printing a receipt) are no longer subject to modification. Correction of a given transaction (the content of the fiscal receipt) is possible only before printing the receipt, i.e. saving the data in the fiscal memory. However, the prohibition of interfering with the fiscal memory does not mean a prohibition of the correction of the sale transaction itself, because it is the cash documentation of the transaction that is not subject to correction, and not the sale transaction itself (in fact, only the prohibition of changing the contents of the receipt applies).
The expert points out that Art. 108 of the VAT Act, which provides for a specific sanction in VAT and orders the payment of the tax resulting from the issued invoice regardless of whether the taxpayer has made a sale does not apply to the issuance of documents recording the sale other than the invoice. In particular, this sanction does not apply to the issue of a receipt with an incorrect VAT rate. This issue has been confirmed in the doctrine and jurisprudence, including individual interpretations.
Therefore, in the case of issuing a sales document other than an invoice, in the case at hand, a fiscal receipt showing the amount of tax due, although the sale was exempt from tax on goods and services, the issuer of the receipt is not obliged to pay the amount of tax shown on the receipt.
Other news from Poland
Consumer Invoices and E-invoicing (KseF) in Poland: what changes in 2026?
Public
Poland
Author: Nikolina Basić
Poland
Author: Nikolina Basić
From April 1, 2026, invoices issued to consumers under the Polish KSeF system will remain largely unchanged, as businesses are still not required to issue them unless requested and can continue using paper or electronic formats outside KSeF. Although sellers may voluntarily issue consumer invoices through KSeF (with QR code verification), the system remains mandatory only for B2B transactions, mea... Read more
Ministry of Finance of Poland: Penalties for E-invoice (KseF) errors will be proportional.
Public
Poland
Author: Nikolina Basić
Poland
Author: Nikolina Basić
The Polish Ministry of Finance has announced that penalties related to the mandatory National e-Invoicing System (KSeF) will be applied with flexibility and proportionality. While KSeF becomes mandatory in 2026, financial sanctions will only begin on January 1, 2027, with 2026 serving as a transition period for businesses to adapt, and penalties thereafter assessed case-by-case depending on the se... Read more
Railway cash register obligation in Poland: deadline delayed for 2027
Public
Poland
Author: Nikolina Basić
Poland
Author: Nikolina Basić
Poland’s Sejm has approved a bill postponing the obligation for rail carriers to use cash registers from January 1, 2026, to April 1, 2027, to give operators more time to prepare. The delay is intended to align transport regulations with broader tax system developments and ensure that national tax recording systems are fully ready before the requirement takes effect. The Sejm has officially passed... Read more
Poland launches first wave of mandatory KSeF B2B E-invoicing-overview
Public
Poland
Author: Nikolina Basić
Poland
Author: Nikolina Basić
Poland has launched the first phase of mandatory B2B e-invoicing via the National e-Invoice System (KSeF), requiring large taxpayers (PLN 200m+ turnover) to issue invoices through KSeF from 1 February 2026, with wider rollout in April 2026 and micro-enterprises joining in 2027. Final regulations from the Polish Ministry of Finance confirm the FA(3) XML standard, phased compliance milestones, trans... Read more
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
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
E-invoicing-KSeF to launch on schedule, no delays confirmed
Public
Poland
Author: Nikolina Basić
Poland
Author: Nikolina Basić
Poland has confirmed that the National e-Invoice System (KSeF) will go live as planned from 1 February 2026, with a phased rollout based on turnover thresholds, strong security measures in place, and no penalties applied during 2026, as sanctions will only start from 1 January 2027. The Ministry of Finance of Poland has confirmed that the National e-Invoice System (KSeF) will be implemented on tim... Read more
Who needs a cash register in 2026 in Poland?
Public
Poland
Author: Nikolina Basić
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