President Karol Nawrocki signed a law delaying the implementation of mandatory cash registers for railway carriers, but has referred it to the Constitutional Tribunal for review.
Delayed Implementation of Cash Registers for Railway Transport
President Karol Nawrocki signed into law a postponement of the requirement for railway carriers and public transport operators to use cash registers.
The new legislation shifts the implementation date from January 1, 2026, to April 1, 2027, aligning it with the entry into force of broader tax regulations requiring electronic sales recording.
Concerns Over Retroactive Application of Law
President Nawrocki expressed concerns that the law violates the principle of non-retroactivity, as it applies to situations dating back to January 1, 2026, despite entering into force later.
He stated the government failed to make timely changes to the law, leaving market entities unprepared for the new requirements as of January 1, 2026.
President’s Rationale for Referral to Constitutional Tribunal
The President described the amendment as a technical regulation intended to streamline the system and protect passengers from disruption.
Despite signing the law, President Nawrocki has referred it to the Constitutional Tribunal (TK) due to serious constitutional doubts regarding its retroactive application.
He emphasized the fundamental legal principle of *lex retro non agit*, prohibiting retroactive application of law.
Effective Date and Copyright Information
The law will come into effect the day after its official publication, with retroactive effect from January 1, 2026.
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