From April 2020 Polish entrepreneurs are allowed to issue electronic receipts to their consumer customers and to deliver the so-called e-receipts in electronic form.
According with the information published on the website of Polish government, the entrepreneurs are now allowed to both issue and deliver to clients receipts (paragon) in electronic form. The means of electronic delivery should be agreed with the clients.
What’s important, the clients can still request the entrepreneur to issue and deliver the receipt in ‘paper’ form. The amended provisions of the VAT Act introducing the possibility of issuing e-receipts show that all sellers must also issue paper receipts at the same time, even if consumers ask for the electronic receipts only. Final withdrawal from the paper receipts will require amending the technical regulations deciding on how cash registers work.