The obligation to integrate payment terminals with cash registers is repealed and other VAT changes from April 1, 2025

We present the most important changes in VAT and cash registers regulations introduced by the Act of January 24, 2025, amending the Act on Value Added Tax, the Act on Excise Duty, and certain other acts.

Cash registers

The obligation to integrate cash registers with payment terminals has been repealed, as it was deemed impractical due to integration difficulties and the high costs of adapting the devices. Instead of the integration requirement, acquirers are now required to report data to the Head of the National Revenue Administration. Additionally, the scope of information covered by banking secrecy that banks acting as acquirers must submit monthly to the Head of the National Revenue Administration has been expanded.

Value-added tax

Reduced VAT rates

The regulations regarding the application of reduced VAT rates have been clarified:

• An 8% VAT rate applies to artificial fertilizers, plant protection products, animal feed, and medical devices placed on the market before 2022.
• A 0% VAT rate applies to the supply, import, charter, and repair of rescue ships and boats used at sea.
• A 5% VAT rate has been introduced for the supply of menstrual cups.

Reverse Charge Mechanism

The application of the reverse charge mechanism for transactions on regulated markets involving gas, electricity, and greenhouse gas emission allowances will be extended until December 31, 2026. The conditions for applying the reverse charge mechanism to these transactions remain unchanged. Maintaining this solution benefits financial liquidity and facilitates the settlement of transactions on the Polish Power Exchange (TGE).

In case you are interested in the above information and its impact on your business, please contact:

This Tax Alert does not provide legal or tax advice. MDDP Michalik Dłuska Dziedzic & Partners spółka doradztwa podatkowego spółka akcyjna is not responsible for the use of the information provided in the Alert without the prior consultation with legal or tax advisers.