Poland plans e-VAT and KeKR receipt application to Further Digitalize Tax and Retail Sales

Poland is preparing two major digital tax solutions: e-VAT, offering pre-filled VAT settlements, and KeKR, a free fiscal-receipt application for retail sales. KeKR changes are planned from July 2028, while e-VAT should start for the first taxpayers in late 2029.

The Polish Ministry of Finance is preparing another major step in the digitalization of the country's tax system. Draft project UD473 has been added to the Council of Ministers' legislative and program work list as part of the Deregulation 2.0 package. The project focuses on two connected areas: e-VAT and the National e-Cash Register, or KeKR (Krajowa e-Kasa Rejestrująca). It is based on:  https://www.gov.pl/web/premier/projekt-ustawy-o-zmianie-ustawy-o-podatku-od-towarow-i-uslug16 

The proposal is part of the government's package for a "friendly fiscal administration and tax law certainty." According to the Ministry of Finance, the aim is both to simplify VAT compliance for taxpayers and to provide the National Revenue Administration, KAS, with more complete digital transaction data. The project is currently a legislative proposal, rather than an already adopted obligation. The Council of Ministers is expected to consider the project in the fourth quarter of 2026.

e-VAT: pre-filled VAT settlements:

The first major part of the project is e-VAT, an optional system that would provide taxpayers with a pre-filled JPK_VAT file together with the VAT declaration, JPK_V7M or JPK_V7K.

Today, active VAT taxpayers prepare these records themselves and submit them electronically. Under the proposed system, KAS would use information already available in its systems to prepare a preliminary VAT settlement for the taxpayer.

The approach is similar to Poland's existing e-PIT solution for personal income tax.

A taxpayer choosing e-VAT would log into the e-Tax Office (e-Urząd Skarbowy) and authorize the preparation of the preliminary VAT settlement. The proposed settlement would then be available online, including through a mobile application.

However, e-VAT would not transfer responsibility for VAT reporting to the tax administration. The taxpayer would still need to check the information and add data that KAS does not have.

The pre-filled settlement would also not be automatically accepted when the filing deadline expires. The taxpayer would have to actively approve and submit it. Only after submission would it constitute the taxpayer's JPK_VAT declaration.

Importantly, taxpayers would still be able to use the current method and prepare and submit their JPK_VAT independently instead of using the KAS proposal.

The first implementation of e-VAT is planned for the fourth quarter of 2029, initially for selected taxpayers – essentially businesses whose retail reporting is based entirely on online cash registers. The Ministry expects no more than around 100,000 taxpayers, or approximately 5% of taxpayers, to use the solution during its first year. The system would then be expanded gradually as additional KAS data sources are integrated.

The government also notes that e-VAT may require changes to other VAT rules, including potentially shorter deadlines for issuing invoices, so that transaction data can be assigned to the correct VAT reporting period in time for the preliminary settlement.

KeKR: a free digital tool for retail fiscalization

The second major part of UD473 concerns the digitalization of B2C retail sales through KeKR.

KeKR would be a free application provided by KAS for issuing fiscal receipts. It would provide another fiscalization option alongside existing online and virtual cash registers.

The Ministry considers this necessary because Poland still has a significant number of older cash registers that cannot automatically transmit sales information to KAS. According to the project description, more than 44% of cash registers currently in use are still older-type devices.

KeKR would allow a taxpayer to create fiscal receipts through the dedicated KAS application. The system would also collect and store fiscal receipts and generate daily and monthly fiscal reports required for VAT purposes.

In addition, KeKR is expected to support records of returns and obvious errors arising during retail sales registration. Paper receipts remain, but customers can request e-receipts.

Paper fiscal receipts would remain the basic method of providing proof of a transaction. Businesses using KeKR would therefore still need to be able to print a fiscal receipt for customers who require a paper document. However, customers would gain the right to request an electronic fiscal receipt.

Under the current system, an e-receipt can be issued with the customer's agreement and its practical use is often linked to solutions such as retailer loyalty applications. The proposed model changes this principle by giving the customer the choice: if the customer requests an e-receipt, the seller would be required to provide it.

For businesses using KeKR, the project also proposes financial support for purchasing a printer. The relief would cover 90% of the purchase price, up to PLN 200 per device, for a maximum of two printers.

Gradual withdrawal of older cash registers

The Ministry also wants to accelerate the replacement of older fiscal cash registers that cannot send data to KAS.

The replacement would take place gradually. Businesses could move to an online cash register, a virtual cash register or the new KeKR solution, depending on which option is appropriate for their operations. The proposal therefore does not make KeKR the only fiscalization solution.

This digitalization of retail sales is directly connected with e-VAT. Complete digital data from B2C transactions, together with information from systems such as KSeF for e-invoices, is intended eventually to give KAS enough information to prepare more complete preliminary VAT settlements.

The proposed retail digitalization measures, including KeKR, are currently planned to take effect from 1 July 2028.

For retailers and POS providers, KeKR is the part that deserves the closest attention. Even though it is designed as an additional free fiscalization option rather than the only permitted solution, the planned phase-out of older cash registers and the new right of customers to request e-receipts could directly affect retail processes, POS integration and receipt delivery.

The implementation dates are still relatively distant, and UD473 remains a proposal. Businesses should therefore follow the legislative process before making technical changes.

Implementation impact

Retailers, POS providers and fiscal solution providers should begin monitoring UD473, particularly the KeKR requirements planned for 1 July 2028. Businesses using older cash registers should follow the proposed replacement timetable and assess whether they will eventually move to online cash registers, virtual registers or KeKR.

POS and retail technology providers should also monitor technical requirements for e-receipts on customer request, paper-receipt printing, returns, error records and integration with KeKR once detailed specifications are published.

For VAT reporting, no immediate change is required. e-VAT is planned as an optional service from the fourth quarter of 2029 for the first group of taxpayers, and taxpayers will remain responsible for checking, completing and approving their VAT settlement.

Overall, the proposal links retail fiscalization, KSeF and VAT reporting much more closely. Businesses should therefore view KeKR and e-VAT not as isolated projects, but as part of Poland's longer-term transition toward a fully digital tax-reporting environment.

The text above is based on this article. Source

Nikolina Basić, Senior Legal Consultant at Fiscal Solutions

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