Obligation to use online cash registers in Poland

From January 2021, the obligation to use so-called online cash registers applies to taxpayers providing catering services which are only provided by stationary catering establishments, including seasonal ones, and short-term accommodation services, as well as taxpayers selling coal, briquettes, and similar fuels solids produced from coal, lignite, and semicoke intended for heating purposes. The tax authority stated that the sale in a mobile trailer meets the definition of a catering establishment, but it is still necessary to determine whether this establishment is stationary.