From next year, receipts with NIP will disappear from cash registers across Poland, where they serve as simplified invoices. According to the draft published by the Ministry of Finance and Economy, from 1 January 2027, cash registers will lose their invoicing function. Their only task will be to record retail sales, and KSeF will take over all invoice traffic. This is a minor change for customers, but for retail technology manufacturers and retail chains, it is a revolution. Exorigo-Upos experts directly assess the upcoming changes as critical for the industry.
According to the Ministry, current solutions lead to duplicated system functionality and inconsistencies with the rules for issuing structured invoices. The new draft aims to separate reporting processes. According to the proposed regulations, it will not be possible to issue an invoice instead of a fiscal receipt at the cash register.
A small change for the customer, but a big difference for the industry
“The new regulations mean that changes must be made to the software of printers and cash registers. In the devices we produce, we must block or remove the algorithms and commands responsible for issuing and editing invoices. We also have to restructure the reporting. From 1 January 2027, data and statistics on invoices that have so far been included in daily reports cannot remain in the memory of cash registers,” explains Michał Sosnowski, Business Development Director at Exorigo-Upos.
However, the biggest question mark for the technology industry is not the reprogramming of the devices themselves, but the subsequent bureaucracy and the difficult implementation schedule. Such deep interference in the functioning of recording devices will most likely require another rigorous procedure at the Central Office of Measures. By contrast, obtaining new certificates for hundreds of device models is a lengthy and expensive process. Manufacturers also face a logistical challenge: rewriting user manuals, updating communication protocols for cash register software, and training thousands of service technicians nationwide.
In addition, a key operational problem is the lack of a transition period. Currently, regulations prohibit issuing VAT invoices for receipts with a tax identification number up to PLN 450 and fiscal invoices in the KSeF to avoid duplicating tax liability. The situation changes dramatically from 1 January 2027, when all invoices must go exclusively to the KSeF. In practice, this means you cannot spread the sales system update over time. The change must take place exactly on New Year’s Eve. Until the end of 31 December 2026, the old mode is in force, and from the first second of 1 January 2027, the new one must be in place.
Advantages, but also fears
On the other hand, the new regulations seal the system and accelerate the digitisation process. From 2027, the scope of documents confirming the purchase of cash registers and their identification method will be specified, taking into account how the KSeF functions. Fiscal reports, on the other hand, are to be sent to the administration only in electronic form, according to the drafters.
Despite the advantages, recording and generating electronic settlement reports raises many doubts among device manufacturers, who are currently fighting to abandon this idea during consultations. The changes require generating large files containing detailed data from more than five years of the cash register’s operation. According to Exorigo-Upos experts, this unnecessarily duplicates the device’s operation, and creating such heavy files will only make them difficult to send and read. According to the company, a much more efficient solution for tax settlements is to rely on aggregate settlement reports, which ensure full consistency of tax data and, thanks to a fixed, predetermined file size, are easy to transmit and archive.
“The Ministry’s efforts to put the system in order, i.e. a situation in which KSeF is responsible for invoices and cash registers only for receipts, is a logical step in the digitisation of the economy. At the same time, however, this transformation and the lack of an adjustment period impose a huge responsibility on technology providers. As a result, retail chains that partner with providers capable of carrying out this process without risking sales continuity and updating their systems efficiently at this critical moment will win. At Exorigo-Upos, we have already started analytical and adjustment procedures, as well as participated in public consultations and submitted comments to KIGEiT, m.in., so that on January 1, 2027, our clients’ infrastructure will be fully compliant with the new legal order, operating stably and without disruptions,” concludes Michał Sosnowski.