Novelties for e-receipts in Poland

We already introduced the main novelties that are presented in the SLIM VAT 3 package in Poland. From the fiscalization and receipt perspective, it is announced that from September 15, 2023, it will be possible to transfer receipts in electronic form using the ICT system of the Head of KAS acting as an intermediary in issuing fiscal receipts in electronic form to the buyer without the need to provide his personal data.

It is also known as the receipt hub. It will be a central platform linking an anonymous customer with issued e-receipts, or, in other words, it will be an application launched by the Ministry of Finance. It will be on a voluntary basis. As announced by the Ministry of Finance, in the case of already-used online cash registers, the possibility of using the system of the Head of the KAS will be made available by updating the software in the cash register by its producer, without the need for taxpayers' participation. However, it is up to the taxpayer whether he will use this system. How will it work? When purchasing, the customer will scan the barcode in the e-Receipts application. In this way, the receipt will be sent to the receipt HUB and made available to the customer.

The new solution dedicated to buyers and consumers will meet the following assumptions:

• The buyer will be able to collect receipts issued by many sellers in one place.
• The MF application will be made available to enable this.

It is important to mention that this solution is dedicated to online and virtual cash registers because, via them, it is only possible to issue e-receipts. Also, the entire process is to be anonymous. The buyer will receive a unique identifier that will enable him to download e-receipts. The principle of operation is the same as with any other application.

More precisely, the operation of the Receipt HUB will consider:

• installing the application on the appropriate device (a mobile phone, for example).
• The application will connect to the e-receipt distribution system to download a unique identifier. A one-time connection to the e-receipt distribution system is required to download the generated unique identifier in the form of a bar code.
• When shopping, if the buyer wants to receive an e-receipt, he presents the identifier to the cashier, who scans it with a reader, and the cash register sends the receipt to the distribution system. The e-receipt will be available for download in the system within a few seconds for the next 30 days. After that time, it will be deleted.

To summarize: sellers are not obliged to provide buyers with an e-receipt in electronic form because it depends on the implementation of new functionality in each cash register. This functionality is intended to enable connection with the so-called receipt hub. Only in September 2023 will the receipt hub be available and the e-receipts application be launched.