Taxpayers who keep records using cash registers must issue a fiscal receipt or an invoice to the buyer for each sale. They can do it either in paper form or with the consent of the buyer in electronic form, by sending this document in a manner agreed with him.
E- receipts in Poland
Public
Poland
Author: Kristina Dosen
Category:
Fiscal subject related
General information
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811
Content accuracy validation date:
10.05.2021
Content accuracy validation time:
11:05h
Entrepreneurs have been able to issue and store invoices in electronic form for a long time, but it differs from receipts. For now, they have to be printed and handed over to customers in paper form.
The interpretation shows that the taxpayer cannot take advantage of it yet. Based on Article. 111 sec. 3a point 1 of the VAT Act, taxpayers who keep records using cash registers must issue a fiscal receipt or an invoice to the buyer for each sale. They can do it: in paper form or with the consent of the buyer in electronic form, by sending this document in a manner agreed with him. On this basis, the Director of KIS stated that the receipt may be issued in paper or electronic form, provided that the buyer agrees and that the two parties agree on the method of sending the receipt.
So, at the moment, there is no online cash register on the market that would meet the technical requirements for sending receipts in the electronic form to the consumer. Such a situation will be possible only in the future when online cash registers appear on the market, which will have such functionality confirmed in a decision by the Central Office of Measures. The seller will use it only when cash registers with specific parameters are already available on the market. If he does not issue a paper document now, he will be in violation.
Regarding online sales, the receipt must be printed. There are regulations, but there are no proper cash registers. In mail-order, sales do not have to be documented with a receipt, if, inter alia, the seller will receive all payment to the bank account.
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