The act amending the act on tax on goods and services (currently in draft form), called SLIM VAT 3, brings certain changes to fiscally relevant rules. As it was announced, the Ministry of Finance has been working on this third package of changes in the tax on goods and services, which is planned to be in force from January 1st, 2023. But it is important to state that work is still ongoing (this draft has still not been submitted to the Sejm and it is not confirmed in full terms), but the Ministry stated that they have accepted a number of amendments based on the comments received in the public consultations. There are a lot of new rules in the procedure, from different tax perspectives and other obligations.
Fiscally-relevant changes with the SLIM VAT 3 package in Poland
Public
Poland
Author: Kristina Dosen
Category:
Fiscal subject related
Views:
853
Content accuracy validation date:
05.12.2022
Content accuracy validation time:
08:17h
Some of the most relevant changes, from a fiscalization perspective, are in relation to:
- Changes to the fiscal receipt number: changing the receipt number to the document number. It is proposed to regulate the case of attaching data identifying the receipt in the electronic form to the invoice, i.e., the receipt number, and the unique number of the cash register. The introduction of these changes is related to the adaptation of the regulations on e-receipts. According to the proposed changes, where:
- The invoice will refer to the sale recorded using the cash register:
- The copy of the invoice remaining with the taxpayer will be accompanied by a fiscal receipt in the paper form regarding this sale or
- It will be possible to leave the fiscal receipt number in electronic form and the unique number of the cash register in the documentation,
- an electronic invoice concerns sales recorded using a cash register, the taxpayer will leave in the documentation:
- a paper receipt for this sale with data identifying this invoice or
- fiscal receipt number in electronic form and the unique number of the cash register.
Explanation: Cash registers may number fiscal receipts in a daily cycle, i.e., each day the numbering starts at 1. As a result, in the documentation, the invoice will be assigned to the receipt in an ambiguous way; the receipt number may be repeated many times, up to 365 times a year. Each fiscal receipt is, in particular, a document, and the numbering of documents on the cash register, unlike the numbering of receipts, is always ascending. Changing the receipt number to the document number should therefore solve the problem.
- Resignation from the obligation to print documents issued using cash registers: pursuant to the current legal status, taxpayers keeping records of sales using cash registers are obliged to print out fiscal documents issued using cash registers, with the exception of fiscal receipts issued, with the consent of the buyer, in electronic form, and in the case of on-line cash registers, receipts and other fiscal and non-fiscal documents, which, with the consent of the buyer, are sent in the manner agreed with him in electronic form. The proposed change would remove taxpayers from the obligation to print documents issued using cash registers, i.e., fiscal reports and non-fiscal documents issued by taxpayers who keep records of sales using them. This solution will only apply to online cash registers, including virtual cash registers. The above will allow taxpayers to choose whether they want to store fiscal reports and other non-fiscal documents on paper or only in electronic form. Although the introduced solution means that taxpayers will not be obliged to print these documents, these documents will still be issued as before, i.e., in electronic form. The changes do not affect the construction of cash registers, they merely clarify the provisions on e-receipts and the provisions on documenting transactions via vending machines, e.g., in car washes.
Other news from Poland
E-invoicing in Poland: Ministry of Finance launches demo version of KSeF 2.0 API
Public
Poland
Author: Nikolina Basić
Poland
Author: Nikolina Basić
Poland’s Ministry of Finance has launched the pre-production (Demo) environment for the new KSeF 2.0 API, enabling businesses and software providers to test integrations under real authentication conditions. The demo, accessible at ksef-demo.mf.gov.pl, mirrors live system functionality without legal effects, supporting companies in preparing for mandatory e-invoicing rollout The Ministry of Financ... Read more
New SENT system rules in Poland will cover clothing and footwear from March 2026
Public
Poland
Author: Nikolina Basić
Poland
Author: Nikolina Basić
Starting March 17, 2026, Poland’s SENT system—which monitors road and rail transport of goods—will expand to include clothing and footwear. This change comes from a regulation issued by the Minister of Finance and Economy on September 10, 2025. The SENT system will now require reporting for shipments of: Knitted or crocheted clothing (Chapter 61 of CN) over 10 kg Non-knitted clothing (Chapter... Read more
E-invoicing-KSeF 2.0 API Testing begins: the Ministry of Finance opens integration Environment
Public
Poland
Author: Nikolina Basić
Poland
Author: Nikolina Basić
Poland’s Ministry of Finance has opened the integration environment for KSeF 2.0 API testing, allowing software providers to check system compatibility ahead of the mandatory rollout. A detailed user manual and technical support are available, with key milestones leading up to the full production launch on February 1, 2026. On September 30, 2025, the Ministry of Finance of Poland officially launch... Read more
The Polish Ministry of Finance clarifies VAT rules for Deposit-Refund packaging system.
Public
Poland
Author: Nikolina Basić
Poland
Author: Nikolina Basić
The Ministry of Finance has clarified VAT treatment for beverage packaging under the deposit-refund system: deposits are outside the VAT scope, do not require VAT invoices, and should be recorded in the non-fiscal section of receipts. If packaging is not returned, the business introducing it must increase its VAT base by the unreturned deposit value and report it in the following year’s first VAT... Read more
Ministry of Finance Releases Updated Q&A on KSeF 2.0 ahead of the 2026 rollout.
Public
Poland
Author: Nikolina Basić
Poland
Author: Nikolina Basić
The Polish Ministry of Finance has released an updated Q&A guide on the National e-Invoice System (KSeF 2.0) to help taxpayers prepare for its phased rollout starting February 1, 2026. The resource clarifies system features, access options, and implementation steps, ensuring businesses are ready for the transition to structured e-invoicing. The Ministry of Finance of Poland has published a revised... Read more
Poland launches a new version of the e-receipts mobile app.
Public
Poland
Author: Nikolina Basić
Poland
Author: Nikolina Basić
Poland’s Ministry of Finance has launched an updated version of the free e-Receipts mobile app, enabling users to receive, store, and share electronic receipts across multiple devices for seamless expense management. The app, part of the government’s digital initiative, also allows manual entry of paper receipts, warranty tracking, and reporting of purchase irregularities. The Ministry of Finance... Read more
Poland to Launch KSeF 2.0 Test Environment in September ahead of full rollout in 2026 and officaly adoption of E-invoice legislation
Public
Poland
Author: Nikolina Basić
Poland
Author: Nikolina Basić
Poland is preparing to launch a new version of its e-invoicing platform, KSeF 2.0, with a test environment becoming available in September 2025. This transition follows the recent signing of new e-invoicing legislation and is set to officially launch for businesses on February 1, 2026, with a later date for smaller companies. E-invoicing in Poland: as of 1st September, the test version of the Nati... Read more