Changes regarding cash registers - what changes does the Polish Order introduce?


On October 1, 2021, the Sejm adopted the act amending the act on personal income tax, the act on corporate income tax and some other acts, i.e. the "Polish Deal". The act applies not only to the tax system, but also, inter alia, introduces changes to cash registers.

Changes regarding cash registers and cashless payments

From July 1, 2021, most industries will have to use online cash registers. Now, the legislator plans to extend the obligations of entrepreneurs to provide customers with the possibility of making payments in a cashless manner. Additionally, online cash registers and payment terminals will have to interact with each other. Changes regarding cash registers in this regard are to enter into force on July 1, 2022 and will be introduced by Art. 19a to the "Entrepreneurs' Law" Act.

Will the changes concerning cash registers be beneficial for taxpayers?

The legislator introduces a number of benefits in order to popularize new settlement methods. One of them is the declaration of the Ministry of Finance on introducing the possibility of VAT refund within the accelerated period of 15 days from the date on which the deadline for submitting the declaration has expired. Here are the conditions that must be met (collectively) in order to be eligible for a faster refund:

  • the share in the gross sales value recorded at online cash registers in three settlement periods (or one for quarterly settlement) directly preceding the settlement period for which the taxpayer is applying for a refund should be 80%. In the transitional period, i.e. until December 31, 2023, it is 65%;

  • the share of payments using a payment card, by making a mobile payment or a transfer order, in relation to the total gross sales value registered at online cash registers, should be 80%. In the transitional period, i.e. until December 31, 2023, it is 65%;

  • the entity is registered as an active VAT taxpayer, has submitted VAT declarations and kept sales records using only online cash registers for 12 months directly preceding the period in the settlement for which it is applying for a refund;

  • the taxpayer had a settlement account or a personal account in a cooperative savings and credit union, concluded on the so-called white list for the period of 3 months immediately preceding the period in the settlement for which the refund is requested.

The total gross sales value is to be determined on the basis of data included in the Central Repository of Cash registers. Importantly, the value will not include sales documented with VAT invoices issued at the cash register.

Changes in cash registers and penalties for non-compliance with them

If the entrepreneur does not accept the new accounting rules and changes to the cash register are not introduced, i.e. the cash register and the terminal do not cooperate, the head of the tax office may impose a fine on him. The situation is similar if the taxpayer does not allow customers to make cashless payments. The fine will be up to PLN 5,000.