14 November 2019

Online cash registers as a smartphone app

Government talks regarding further facilitation for entrepreneurs are ongoing. Online cash registers in the form of applications for smartphones and tablets will start functioning most likely from next year. The legislators are working on a draft amendment to the law, which will point out the requirements that mobile cash registers will have to meet.

Online cash registers in your pocket

Cash registers apps are not a new idea. Similar software has been introduced and operates in many European countries. Speaking of Poland, the Ministry of Finance has recently decided to specify the technical requirements. The introduction of fully optimal software to the market is now only a matter of time.

The purpose of the change at the statutory level is the need to reduce the costs incurred by entrepreneurs while recording sales. The obligation of buying the physical device can, therefore, be replaced by a requirement of having a certificate authorizing the use of the app. However, it is unlikely that applications with a cash register will be available free of charge.

The requirements for the cash register app will apply to:

• cash register work – it must provide local electronic reading and allow verification using the cash register’s public key, additionally, it must have a communication module to connect to the Central Cash Repository;
• contents of cash registers – including the program responsible for the correct indication of the value of sales and tax by actual rates;
• data storage – including data sorting functionality for periodic fiscal reports;
• issued documents – formatting capabilities and exporting without the possibility of in-app data modification.

The software will have to undergo the necessary fiscal process and join the CEKR register.

Discounts for the purchase of new online cash registers

It is worth recalling that the exchange of cash registers for models with permanent on-line communication will start from the beginning of the next year. For entrepreneurs from industries most exposed to violations in VAT settlements (and therefore obliged to replace cash registers the earliest), the government prepared a discount program for the purchase of the online cash registers in the amount of 90% of the value of the new device – the amount, however, may not exceed 700 PLN.

Paper receipts remain (for now)

Unfortunately, the cash register software will still not be able to operate without permanent access to printers for creating fiscal documents. Polish law does not give the option of sending a receipt via the internet. Although statutory work on e-receipt regulations is ongoing, entrepreneurs are currently obliged to provide customers with proof of transactions in the traditional paper form. However, we can expect a rapid development of the law towards full digitization.