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Online cash registers

2019-05-17

On 3 April 2019, the President signed an act amending the Act on the Tax on Goods and Services and  The Trade Metrology Act. For businesses, this means an implementation of new solutions for cash registers.

Traditional cash registers are going to be gradually replaced by online cash registers, which are going to be permanently linked to the Central Repository of Cash (CRC). In this way, information collected from cash registers will constitute an electronic reflection of receipts. Online cash registers will be fiscalized at moment of connection to CRC. They will send information to the Repository concerning the sales made with a particular frequency by means of ICT network.

By contrast to the Standard Audit File for Tax, which includes detailed information concerning transactions with other taxpayers, purchaser’s data transmitted to the CRC will remain anonymous. This solution will allow the tax administration to find out about transactions registered by the cash register. It allows to determine the tax rate, the tax base and the amount of tax due to taxpayers who benefit from new solutions. The data collected by the CRC are intended to increase the effectiveness of tax audits and analytical activities undertaken by the tax office in the process of sealing the tax system. The information obtained will be managed by the Director of the National Tax Administration, who will share it with other authorities.

The new solution will be introduced gradually. In the first place (from 1 January 2020), car garages and petrol stations are required to implement them. Next, from 1 July 2020 on restaurants, hotels and retailers of solid fuels for heating purposes will be required to use online cash registers. Another wide group of taxpayers will be embraced by the new regulations from 1 January, 2021. Hairdressers, beauticians, construction workers, doctors, dentists, lawyers and sport venue administrators will have to exchange their cash registers then. The transitional period expires at the end of 2022. Following that date, it will only be possible to purchase cash registers which enable connection with the CRC.

Unalterably, taxpayers will be able to apply for reimbursement of a part of the costs of a new cash register. The discount has been maintained at the same rate as before and amounts to 90% of the net value of the cash register, but not more than PLN 700 .

The Act setting out the changes herein discussed came into force on May 1, 2019.

 

Kinga Duszna, Tax Consultant, ATA Tax Sp. z o.o.

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