Poland plans to introduce new cash register regulations from 1 July 2025, allowing businesses to issue electronic receipts (e-receipts) from traditional and software-based cash registers, provided the customer consents.
The planned changes follow recent amendments to the VAT Act and include integrating the national receipt HUB system. Under the updated rules, receipts from cash registers will no longer qualify as full invoices. Instead, businesses must issue fiscal receipts for each transaction, and invoices can no longer be generated directly from cash registers, as these will not be recognised as valid e-invoices.
Key elements of the plan include allowing receipts to be issued in either paper or electronic format based on customer preference, enabling the use of the national receipt HUB platform to issue e-receipts without storing customers’ personal data, and requiring software-based cash registers to comply with separate regulatory standards to ensure they can generate e-receipts.
