Entrepreneurs: July 2025 Rule Changes & Cash Registers

Entrepreneurs are struggling with constant changes, whether in the area of taxes, labor law, social security or other formal and legal issues. Of course, there are many critical voices as to excessive formalism when conducting business activity in Poland, but in recent years a lot has changed as a result of electronicity of the economic activity process. The process of transformations of traditional/ paper procedures related to conducting economic activity into electronic forms took place, which greatly facilitates the functioning of enterprises. Now the time has come for further changes for entrepreneurs from July 1, 2025. What will happen next with cash registers?

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Changes for entrepreneurs from July 1, 2025. What next with cash registers?

Entrepreneurs are struggling with constant changes, whether in the area of taxes, labor law, social security or other formal and legal issues. Of course, there are many critical voices as to excessive formalism when conducting business activity in Poland, but in recent years a lot has changed as a result of electronicity of the economic activity process. The process of transformations of traditional/ paper procedures related to conducting economic activity into electronic forms took place, which greatly facilitates the functioning of enterprises. Now the time has come for further changes for entrepreneurs and this from July 1, 2025. What will happen next with cash registers?

Cash registers: legal basis

Pursuant to the Act on tax on goods and services of March 11, 2004 (i.e. Journal of Laws of 2025, item 775), the details of the principles of operation are specified in Chapter 3 registration cash registers, so -called cash registers. There is a lot of executive legal acts related to the above, but from the perspective of entrepreneurs’ operation, one of the most important is the Regulation of the Minister of Finance on exemptions from the obligation to keep sales records using cash registers of 17 December 2024 (Journal of Laws of 2024, item 1902). What is the most important thing from the regulations in the field of registration cash registers? The most important thing is that Taxpayers selling to natural persons who do not run a business and flat -rate farmers are obliged to keep sales records using cash registers. Of course, sales data is shown, contained in the documents issued using cash registers, including the subject of taxation, the amount of the tax base and tax due, and the data used to identify individual sales, including the number by which the taxpayer is identified for the purposes of tax or tax on added value.

What is the penalty for not having a cash register?

In the event that the taxpayer violates the abovementioned obligation, the Head of the Tax Office or the Head of the Customs and Tax Office determines for the period until the commencement of the sales records using the cash registers, Additional tax liability in the amount corresponding to 30% of the amount of input tax when purchasing goods and services. In relation to natural persons who are responsible for the tax offense or for a tax offense, an additional tax liability is not determined.

Moreover, from art. 60 from the Act on September 10, 1999, Tax Criminal Code (Journal of Laws 20125.633, i.e.) that:

• §  1. Who, contrary to the obligation, does not keep a book, is punishable by a fine of up to 240 daily rates.
• § 2. Who, contrary to the obligation, does not keep the book at the place of performance or in the place indicated by the taxpayer as his headquarters, representation or branch, and if the book was commissioned to an accounting office or other authorized entity – in the place specified in the contract with the accounting office or in the place indicated by the head of the entity, shall be punishable by a fine of up to 240 daily rates.
• § 3. The penalty specified in § 2 is also subject to the taxpayer or payer who does not notify the competent authority about the keeping of the book by a tax advisor, or another entity authorized to keep books on his behalf and on his behalf.
• § 4. In the event of less weight, the perpetrator of the prohibited act specified in § 1-3 shall be punishable by a fine for the tax offense.

How to handle the cash register?

Taxpayers keeping sales records using cash registers are obliged Serve the cash register and follow the following rules, including down:

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1. issue and issue a buyer with a fiscal receipt or invoice from each sale: a) in paper form or b) with the consent of the buyer, in electronic form, sending this document in a manner agreed with it, including using the ICT system of the head of the National Tax Administration mediating when issuing fiscal receipts in the form of an electronic buyer, without the need to provide his personal data;
2. make immediate application to the appropriate entity keeping the service of cash registers recording any irregularities in the work of the cash register;
3. provide cash registers to control the state of their integrity and the correctness of work at each request of the competent authorities;
4. Submit cash registers within the time limits specified in the provisions with a compulsory technical review by the relevant entity keeping the cash register service service;
5. store copies of cash documents for the period required by the provisions;
6. use cash registers only to keep your own sales records, subject to statutory;
7. submit a compulsory technical review of the registration coffers, which were lost and then recovered by the taxpayer, before they were re -applied to keeping the records;
8. ensure a connection enabling data transfer between the cash register and the Central KAS repository;
9. End the use of cash registers in the event of termination of business activity or the work of cash registers, providing security of data from the cash register.

Changes for entrepreneurs from July 1, 2025. What next with cash registers?

Since the general obligations of entrepreneurs are already known in the use of cash registers, it is worth describing the changes that took place in this respect. From July 1, 2025, new regulations regarding cash registers entered into force. Although the changes may seem “cosmetic” and small, they actually have significant consequences for many entrepreneurs – especially for those entrepreneurs who have so far They used the exemptions from the obligation to record sales.

The point is that the Minister of Finance issued ordinances amending the provisions on cash registers. Regulation on cash registers and a regulation regarding cash registers in the form of software. Although most of the entries were moved from previous legal acts, new, key solutions have also appeared – especially in the scope e-parish, online cash registers and obligations for new groups of entrepreneurs.

E-Paragons: What new rules?

The new regulations allow you to issue fiscal receipts in electronic form – the so -called e-parishioners. The condition is the buyer’s consent and agreeing on how to transfer them. Receipt can be sent, among others Through the ICT system of KAS – the so -called “Receipt hub”, which ensures security and anonymity (without providing the client’s personal data). The undoubted advantages of the above are: ecological and financial issues: saving paper and operating costs; faster customer service; The possibility of integration with sales systems.

Online cash registers – automatic communication with CRK

The new regulations specify the rules for sending data from online cash registers to Central KAS Repository (CRK). Sending can be carried out automatically or on demand, which increases the flexibility and security of records.

Special cash registers – new regulations for sales vending machines

The amendment also includes cash registers used in self -service devices, such as Vending machines. Detailed technical requirements and service procedures were established for them. As the expert emphasizes, tax advisor Wojciech Kieszkowski in the study: Kasa in the form of software in vending machines, Legalis/ EL/ 2025:

“The Ministry of Finance has extended the scope of activities subject to compulsory fiscalization. It is primarily about the supply of goods and the provision of services in the so -called vending machines (machines). Currently, works are going on to enable the abovementioned Industries to use cash registers in the form of software. This makes sense, because it is difficult to expect classic cash registers in such self -service devices for sale. (…) In short, the compulsory fiscalization was therefore covered by the so -called Vendig machines, although for entities today using the fiscalization exemption, the new obligation has been quite noticeably postponed in time, because it will come into force 1.4.2027 r. A narrow group of taxpayers will be released from the new obligation without time limits (this is the e-mobility industry, i.e. charging cars at charging stations and mechanical vending machines-without electric power supply). The purpose of the discussed changes is to be, and how, the fight of the Ministry of Finance with abuse in VAT settlement in industries using automatic sales. Cash registers in the form of software (…), therefore, is proposed to extend the catalog of types of activities, in relation to which it is possible to use cash registers in the form of software, for the supply of goods and the provision of services using devices, including those issuing tickets, served by the customer, which in the maintenance system take on the maintenance -free system in coil, banknotes, or other form (non -cash), and spend goods. In simplified, when approaching the case, such cash registers do not have a material substrate (in the form of a device), but only a code, which must be used on a specific device (e.g. on a smartphone, tablet or built -in reader), but the devices are not the same in themselves. Taxpayers, keeping sales records to natural persons who do not run a business using cash registers in the form of software, issue and issue buyers, without his request, a fiscal receipt, i.e. a fiscal document or a fiscal document in electronic form, confirming the sale. In the case of keeping records using the abovementioned The taxpayer may not print a fiscal receipt, provided that the buyer is ensured by the possibility of getting acquainted with the data about the sale by their appropriate display on the device for automatic sale of goods and services. In addition, the taxpayer may issue and issue a receipt of a receipt in electronic form, with the consent of the buyer and in a way agreed with him. “

Virtual cash registers – new rules for cash registers in the form of software

Regulation of June 25, 2025 regarding virtual cash registers introduces:

• Obligation to have a manufacturer’s certificate (validity: min. 5 years old, max. 10 years old)
• Automatic fiscalization process in cash register mode
• Possibility to issue e-parish
• Detailed emergency procedures and completion of the cash register.

Failure or loss of cash from July 1, 2025 Clear procedures

In the event of a failure or loss of cash register, the entrepreneur is required to immediately notify the head of the tax office. The new regulations specify how to proceed in such situations, which eliminates the uncertainty and risk of errors, as well as potential penalties imposed on entrepreneurs.

Changes for entrepreneurs from July 1, 2025. What next with cash registers?

The new provisions specify and regulate:

• The method of keeping sales records using cash registers, including special use for a given type of activities, as well as the conditions and method of using cash registers, including the way of completing the use of cash registers in the event of termination of business activities or the work of these cash registers, the method of issuing documents from cash registers and special cases of issuing the buyer of proof of sales and types of documents submitted in connection with the use of cash registers, the method of submitting them and the models of these documents;
• deadline for submitting a cash register with an electronic or paper record of copies to the head of the tax office in order to receive a registration number;
• Conditions for organizing and keeping the KAS website that is important for keeping records, including conditions that should be met by entities keeping the KAS website;
• Dates and scope of compulsory technical inspections of KAS.