Poland introduces tax reforms for fiscal registers and interpretations

Poland is preparing for significant tax and fiscal reforms affecting businesses. Starting January 1, 2027, the function of fiscal cash registers will be separated from invoicing. Registers will primarily be used for recording sales and issuing fiscal receipts, while invoices for businesses must be issued through the National e-Invoice System (KSeF). Notably, receipts containing a buyer's NIP (Tax ID) up to 450 PLN will no longer be recognized as simplified invoices after this date.

Additionally, the Ministry of Finance is planning reforms to the tax ordinance regarding individual tax interpretations issued by the National Tax Information. These interpretations are proposed to have a limited validity of five years. While intended to eliminate outdated legal positions, this change will require businesses to actively monitor the validity of their interpretations, especially for continuous tax situations such as lump-sum tax rates.