A periodic report (most often monthly) is your mandatory proof for the tax office summarizing retail sales. You must generate it between the 1st and the 25th day of the following month and store it for 5 years. Remember: correct any errors only in your tax records, not on the printout. In 2026, these rules remain unchanged, regardless of the implementation of the KSeF system.
Periodic report from a fiscal cash register – what do you need to know to sleep peacefully?
Do you run retail sales and use a fiscal cash register? You need to be completely sure that you generate and archive periodic reports properly. This is not just needless bureaucracy – it is your fundamental accounting document that protects you during tax office audits. See how to organize this process to avoid penalties and run your business stress-free in 2026.
What actually is a periodic report?
It is simply a cumulative summary of all sales transactions from your cash register over a selected time period (usually a month). This document gathers and totals all data from daily reports into a single whole. It serves as ironclad proof of your turnover.
You should know that in 2026 there are no changes in this area. The widely discussed digitization and the KSeF system apply only to B2B invoices, so your recording obligations on a retail register remain the same. They are regulated by the Goods and Services Tax Act (Art. 111 (1) and (3a) items 6 and 8) and the Regulation of the Minister of Finance of June 25, 2025 on cash registers.
Mind the deadlines – when must you print the report?
Do not leave it until the last minute, but do not do it too early either. You must generate the monthly report within a strict timeframe:
Earliest: on the 1st working day of the month following the settlement period.
Latest: by the 25th day of that month.
Remember: you cannot generate a periodic report on the last day of the month it applies to – the period must be definitively closed. What if you did not serve a single customer and did not register any transactions in a given month? You are under no obligation (nor do you have the technical capability) to generate a report.
And what if you find an error? Once printed, a report cannot be modified. Any discrepancies must be corrected in your tax records.
What data is sent to the tax office?
A consolidated periodic report is a comprehensive statement for accounting and the tax office. Among other details, it contains:
An aggregation of all daily reports from the given month.
Turnover and output VAT amounts from natural persons and flat-rate farmers.
A precise breakdown by VAT rates (e.g., 23%, 8%, 5%, 0%, exempt).
The report's boundary dates and the unique number of your cash register.
Your NIP (tax identification number).
Based on this information, you can accurately fill in tax returns (e.g., JPK_V7) and verify your sales structure.
What are the risks of ignoring this obligation?
Missing deadlines can cost you dearly. The lack of a periodic report in your documentation blocks proper revenue booking and leads to inconsistencies in VAT returns. This, in turn, is the shortest path to a tax audit.
Remember that failing to present a report upon request by tax officials falls under the Fiscal Penal Code (KKS). It can be classified as a fiscal misdemeanor or fiscal offense, which carries hefty fines.
Archive documents for 5 years
Printing the report is only the first step. You are obligated to store these documents for 5 years. This period is counted from the end of the calendar year in which the tax payment deadline expired.
Example: The report for January 2026 (for which the VAT payment deadline falls in February 2026) must be safely archived until the end of 2031. This applies to both digital files from online registers and paper printouts from traditional cash registers.
Important: Even though online cash registers communicate automatically with the Central Repository of Cash Registers (CRK), you still need to generate and store fiscal reports on your own!
Find more information on this topic in a broader article by ESC SA: Periodic report from a fiscal cash register.
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