Things to know about fiscalization in Poland

We all know that Poland has some of the best food in the world (pierogi, zurek ...). But did you also know that Poland has one the fastest growing economies in Europe?

And it is fiscal!

Now, let's take a look at some specifics regarding its fiscalization.

General overview through history

Fiscalization was first introduced in Poland in 1993. It is a hardware type of fiscalization based on the usage of two types of fiscal devices (fiscal printer and electronic cash register) and creating both electronic and paper journals. In 2019, Poland introduced a new type of fiscalization which implies that fiscal relevant transactions have to be sent to the fiscal authority through the Internet, in predefined intervals. Even though the implementation of the new fiscal law was foreseen for October 2018, devices are available from January 2019. It is mandatory to be used by certain groups of taxpayers, and voluntary for all other taxpayers.?

Specific requirements of the Polish fiscal system

Fiscalization system in Poland gives taxpayers different types of solutions which can be used under specific requirements. Depending on the category of the taxpayer and the fixed deadlines, the taxpayer can or cannot opt for one of the compulsory fiscal solutions available at the market.

Latest changes in fiscal law

In an effort to suppress tax fraud in online sales the EU adopted EU Directive 2011/16/EU to improve administrative cooperation in the field of taxation between EU countries (So called DAC7). The directive directs platform operators to collect information about the sellers on the platform and the sales generated from it and to report it to the responsible authority. At the same time, the individual EU member states are requested to exchange information automatically. EU member states should implement the DAC7 directive into national legislation until January 1st, 2023. To read more about it, click HERE.

Announcements of future changes

The National System of e-Invoices (KSeF) will be mandatory in Poland, but not in 2023, and 2024 – According to the draft decision of the EU Council it will be obligatory from 2024. Initially, the launch date for mandatory B2B invoicing was planned for April 2023. The Council of the European Union has agreed to make electronic invoicing in Poland mandatory from January 1, 2024.?

For more information, details, and all relevant documents about?Fiscalization in Poland, check out our Fiscal Portal.

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