The data from the online cash registers will be collected by the Central Repository of Cash Registers (CRK) maintained by the National Revenue Administration. According to the new regulations, data transmission to the CRK will be continuous and automatic. Consequently, transactions made by the taxpayer will be reported in real-time. Moreover, the new devices will receive announcements and instructions from the CRK e.g. concerning the cash register’s accounting (initiating the work of the fiscal memory).
Online cash registers will be mandatory for taxpayers from the so-called sensitive industries, which run the greatest risk of tax evasions. The deadlines for obtaining the new cash registers are specified in the act:
When it comes to the remaining industries, the availability of the new online cash registers does not restrict the possibility to use traditional registers – until they are worn out or break down, or until the fiscal memory is full. The old cash registers will gradually disappear from the market:
Businesses can count on price concessions when buying an online register, which is supposed to encourage faster conversion to the new system. Under the regulation, they can count on funding amounting to as much as 90% of the net value of the purchase. However, the amount cannot exceed PLN 700. Once the new legislation comes into force, only purchases of the new generation registers will be subject to funding.
All companies that use cash registers should collect from all their staff members declarations confirming that they have been trained in the principles of keeping records and issuing fiscal receipts. ‘The deadline for signing such a declaration lapsed on 31 May this year, that is only one month after the new provisions had become effective,’ says Barbara Bagnowska, tax adviser at ARPI Tax Consulting.
Also, the new law obliges the taxpayer to carry out regular inspections of the cash registers in use – at least once every two years. If the taxpayer fails to meet this obligation, the head of the tax office may impose on them a financial penalty amounting to PLN 700.
Furthermore, the amendment unifies the codes for VAT rates in the CRK system. All products and services provided by the taxpayer will have to be marked with relevant letters standing for the permanently assigned rate or exemption.
The deadline for the taxpayers to implement the changes and to assign the letter codes lapses on 31 July 2019.