Fiscal subject related
Taxpayers who sell to natural persons who do not conduct business activity and record the sale with the use of cash registers are obliged to:
- issue a daily fiscal report after the end of the sale for a given day, no later than before the first sale on the following day
- issue a periodic (monthly) fiscal report after the end of the sale for a given month, by the 25th day of the month following the month
- in the case of online cash registers, instead of a periodic (monthly) fiscal report, taxpayers may issue a combined periodic (monthly) fiscal report
Other news from Poland
Changes in VAT rates and integration of cash registers with payment terminals in Poland are in progress.
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Poland's Sejm has approved amendments to VAT regulations, including an increase in the VAT rate on hemp products for smoking from 8% to 23%, while maintaining the lower rate for medical marijuana, and extending the reverse charge mechanism for gas and electricity until December 31, 2026. Additionally, the obligation to integrate cash registers with payment terminals has been postponed until at lea... Read more
E-invoicing in Poland: rules in 2025
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Starting January 1, 2025, Poland will implement changes to VAT invoicing rules, including simplified SME exemption procedures for small businesses based in EU member states where VAT is due. Read more
Cash registers obligation in Poland 2025-2027. What has changed?
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Poland's new regulation on cash register obligations, effective January 1, 2025, maintains a PLN 20,000 sales value exemption for 2025–2027 while expanding the list of activities not eligible for exemptions. Key updates include removing exemptions for deliveries through unattended devices and adding new exemptions, such as employer-provided parking and ticket sales in public transport. Read more
Poland Introduces e-Delivery System for Seamless Digital Communication with Public Administration Starting January 2025
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Poland’s e-Delivery system launches on January 1, 2025, providing an electronic equivalent to registered mail with acknowledgment of receipt for communication with public institutions, businesses, and individuals. Gradually becoming mandatory for various entities, including public authorities and private companies, it ensures secure, legally valid digital correspondence. Accessible through platfor... Read more
Poland’s deposit system and VAT novelties
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Poland's parliament has approved a deposit system for packaging waste effective October 1, 2025, introducing new VAT settlement rules for manufacturers, distributors, and operators. Let's find out how the VAT will be settled! Read more
How to calculate the date of the mandatory technical inspection of the cash register?
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In Poland, cash registers used for sales to individuals must undergo mandatory technical inspections at least every two years, with the timeline reset if an earlier inspection occurs. Read more
Has the obligation of mandatory integration of online cash registers with payment terminals in Poland been postponed or not?
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The Polish Ministry of Finance has announced a postponement of the mandatory integration of online cash registers with payment terminals to the end of March 2025. This delay is part of the draft act UD125, currently under legislative review, and aims to prevent financial penalties for non-compliance. Read more