Fiscal subject related
Those are:
- Obligation to use cash registers at car washes—from February 1st, 2023
- SLIM VAT 3 obligations, effective April 1, 2023
- New obligations for payment service providers are to be introduced by the end of 2023.
- Postponement of the effective date of the obligation to use e-invoices from January 1, 2024, to July 1, 2024
More about all of these topics can be found in our previous news.
Other news from Poland
A proposal for VAT in the digital age (ViDA) has been approved.
The EU's Economic and Financial Affairs Council (ECOFIN) has approved the Value Added Tax in the Digital Age (ViDA) proposal, aiming to modernize VAT rules and combat tax fraud. ViDA introduces key measures like Digital Reporting Requirements (DRR), VAT collection for the platform economy, and expanded Single VAT Registration, with implementation planned from 2027 to 2035. Businesses must prepare... Read more
Latest updates regarding e-invoicing in Poland
Poland’s Ministry of Finance has announced updates to the National e-Invoicing System (KSeF), introducing a phased rollout starting in February 2026 for larger businesses, with smaller enterprises joining by April 2026. The amendments include extended deadlines and support for digitally excluded entities, aiming to facilitate a smoother transition and enhanced functionality in e-invoicing complian... Read more
Proposed VAT changes in Poland
Poland is set to implement significant VAT changes starting January 1, 2025, affecting sectors from medical devices to agricultural products. Key updates include a 0% VAT rate for rescue ships, reduced VAT for menstrual cups, and adjustments to hemp product taxation to better align with EU standards. The Polish government has announced a series of proposed changes to the reduced Value Added Tax (V... Read more
Fiscalization in Poland: cash register exemptions in 2025
The Polish Ministry of Finance has confirmed that the cash register exemption threshold will remain at PLN 20,000 for 2025 and 2026, with additional specific activities newly required to record transactions via cash registers. This updated regulation, pending final approval by year-end, also introduces new exemptions for certain EU-based suppliers who qualify for VAT exemptions under EU Directive... Read more
E-Receipts in Polish Retail: Can Buyer Consent Replace Paper Receipts?
Entrepreneurs using online cash registers to record sales to individuals who do not conduct business activity can now issue electronic receipts, known as e-receipts, with the customer's consent. This development raises questions about whether businesses can exclusively issue e-receipts without providing a paper version. Read more
Fiscalization in Poland: incorrect programming of a cash register
Taxpayers in Poland who sell goods or provide services to individuals not engaged in business activities, as well as flat-rate farmers, are required to use cash registers to record sales. This mandate, stemming from the VAT Act, necessitates meticulous programming of cash registers to avoid errors that could lead to significant consequences. Read more
Latest E-Invoice Obligation Updates in Poland
The Polish government has delayed the mandatory implementation of the National E-Invoice System (KSeF) from July 2024 to 2026, with large companies required to comply by February 1, 2026, and all other businesses by April 1, 2026. This postponement follows system errors and concerns about KSeF's efficiency, giving businesses more time to prepare for the transition. Final consultations on the syste... Read more