From 2027, cash registers will not issue invoices, KSeF will take over

Invoices from cash registers and receipts with a tax ID as simplified invoices are valid only until December 31, 2026. By then, shops and service outlets must ensure they can issue invoices in KSeF, the state e-invoicing system.

From January 1, 2027, cash registers are to be used exclusively for recording retail sales and issuing receipts. This is provided for in a draft amendment to the regulation on cash registers dated June 18, 2026 (No. 70/2026), prepared by the Ministry of Finance and Economy, on which legislative work has been underway since June 26. The draft removes the terms “invoice” and “cancelled invoice” from the regulations, along with the reporting obligations related to them. It also explicitly states that an invoice cannot be issued on a cash register instead of a receipt. The ministry justifies this by saying that cash registers and KSeF (the National e-Invoicing System) should not duplicate each other's functions. The details of the draft were described by Infor.pl (opens in a new tab).

The change results from the VAT Act. Its transitional provision (Article 145n) allows only until December 31, 2026, the issuing of invoices using cash registers and the recognition of a receipt with the buyer's tax ID up to the amount of PLN 450 as a simplified invoice. Later, a business customer who provides a tax ID will have to receive an invoice issued in KSeF. A company can do this in its own program integrated with the system, in a free application prepared by the ministry, or through an accounting office. The draft does not provide for an obligation to replace cash registers.

The amendment also changes other rules. Settlement fiscal reports are to be submitted exclusively in electronic form. Upon business closure, the report must be filed within five days of drawing up the protocol, together with the application to deregister the cash register.

Device manufacturers must block or remove invoice-issuing functions from cash registers and rebuild the reporting system. Exorigo-Upos, a manufacturer of cash registers and fiscal printers, in a statement published by ITwiz (opens in a new tab), points out that such a deep change may require repeated procedures at the Central Office of Measures. The company highlights the lack of a transition period: the update must be carried out on a single date, at the turn of the year. It also criticizes the obligation provided for in the draft to generate electronic reports, meaning large files with data from more than five years of the cash register's operation, and proposes combined settlement reports instead. The ministry, meanwhile, believes that the January 1, 2027 deadline gives taxpayers time to adapt.

Companies that currently issue invoices on cash registers must determine by the end of the year who and in which tool will take over this task.