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:
933
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
Poland to Require Mandatory Return and Disposal of Unused Cash Registers from July 2026
Public
Poland
Author: Nikolina Basić
Poland
Author: Nikolina Basić
Poland’s Ministry of Finance plans targeted VAT Act amendments effective July 1, 2026, introducing stricter rules for handling fiscal devices. Businesses will be required to deregister and return all unused cash registers to manufacturers for disposal, with penalties for non-compliance to prevent misuse of outdated equipment. The Ministry of Finance has announced a focused set of amendments to the... Read more
Poland Sets 2027 Deadline: Simplified Invoices Must Move from Cash Registers to KSeF
Public
Poland
Author: Nikolina Basić
Poland
Author: Nikolina Basić
Poland will temporarily allow simplified invoices issued from cash registers—including receipts with a buyer’s NIP—to remain outside the mandatory KSeF system until 31 December 2026. Starting 1 January 2027, all simplified invoices must be issued through KSeF, ending the option to generate them directly from cash registers. The introduction of the National e-Invoicing System (KSeF) in Poland is co... Read more
Pro Forma Invoices and E-invoicing: what changes after February 1, 2026?
Public
Poland
Author: Nikolina Basić
Poland
Author: Nikolina Basić
Pro forma invoices will continue to be allowed as non-tax, purely informational business documents, but they will not be issued or processed in KSeF because they are not recognized as invoices under the VAT Act. From 2026 onwards, only legally defined VAT invoices will pass through KSeF, while pro formas may still be shared externally (PDF, email, systems) as offer or preview documents. For many y... Read more
New document was uploaded: S4F backoffice installer
Author: Dejan Šijačić
S4F backoffice installer is intended for users who are installing the software for the first time. Please make sure to obtain latest version of installer and to apply all subsequent patches that are released subsequently. This package contains instruction, release notes, changelog and software packages required for deployment of this software component. This version of the Backoffice installer supports the following countries: Austria, Bulgaria, Croatia, France, Italy, Poland, Portugal, Romania, Slovakia and Slovenia. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Ministry of Finance of Poland Launched Demo of KSeF 2.0 Taxpayer Application
Public
Poland
Author: Nikolina Basić
Poland
Author: Nikolina Basić
On November 15, 2025, the Polish Ministry of Finance released the KSeF 2.0 Taxpayer Application demo for testing before its February 1, 2026, launch. Users can issue and manage invoices in a simulated environment. On November 15, 2025, the pre-production environment (Demo) of the KSeF 2.0 Taxpayer Application was made available by Polish Ministry of Finance. The demo version allows users to test t... Read more
Poland prepares for Mandatory B2B E-Invoicing with new KSeF Tools- Certificates and Authorizations Module (MCU)
Public
Poland
Author: Nikolina Basić
Poland
Author: Nikolina Basić
Starting February 1, 2026, Poland mandates B2B invoicing via the National e-Invoice System (KSeF). To support this, the Ministry of Finance released key tools, including the MCU for managing access and digital certificates, which are essential for KSeF 2.0 access. Starting February 1, 2026, Poland will require businesses to use the National e-Invoice System (KSeF) for B2B invoicing. To help compan... Read more
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