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Public Poland Author: Kristina Dosen
Do not miss an important fact that this repeal refers to Regulations on technical requirements for cash registers and criteria and technical conditions that must be met by cash registers with electronic copy entry.
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Fiscal subject related

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Content accuracy validation date: 05.05.2021
Content accuracy validation time: 15:02h

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On May 1, 2021, the current Regulation on criteria and technical conditions that must be met by cash registers is repealed. It refers to regulations on technical requirements for cash registers and criteria and technical conditions that must be met by cash registers with electronic copy entry.

Work is underway on the new ordinance on technical requirements for cash registers, both in the field of online cash registers and cash registers with electronic copy entry. This does not affect the validity of the previously issued confirmations of meeting the criteria and technical conditions for cash registers. This means that the failure to issue a regulation on 1 May 2021 which specifies, inter alia, the technical requirements for cash registers and the period for which the confirmation of the fulfillment of the functions and technical requirements for cash registers are issued do not result in the loss of validity of the valid confirmations. Therefore, new technical regulations still are not issued.

The purpose of issuing new regulations is to enable sending fiscal receipts in electronic form (so-called e-receipts) to the buyer, with his consent and in a manner agreed with him, using online cash registers.

Minister of Development, Labor and Technology in consultation with the Minister of Finance, Funds, and Regional Policy had issued a regulation on technical requirements for cash registers and criteria and technical conditions that must be met by cash registers with an electronic copy. Under the current regulation of the Minister of Entrepreneurship and Technology on the criteria and technical conditions that must be met by cash registers, these cash registers only have the option of printing fiscal receipts, and the taxpayer is obliged to issue a paper form to the buyer. Ultimately, however, issuing a fiscal receipt in a paper form should depend on the choice of the buyer or taxpayer (seller).

Following the 2018 regulation, cash registers do not have the option of not printing fiscal receipts. For the full functioning of the e-receipt system, it is necessary to introduce appropriate, new executive regulations, corresponding to the changes introduced in the VAT Act, which would include significant changes to the e-receipt.

The draft regulation on technical requirements will specify new definitions, which has been adjusted so that the functions, criteria, and technical conditions (requirements) for cash registers sending data to the Central Repository of Cash Registers (requirements) on-line cash registers) correspond to the changed legal status. In particular, this applies to the new technical requirements for cash registers regarding the types of cash registers, the construction of cash registers, data recording, and storage in the memories of cash registers, documents issued with the use of cash registers, the work of cash registers, including connection and data transmission between cash registers and the Central Repository of Cash registers, specified in art. 111a paragraph. 3 of the VAT Act, and the fiscalisation of special-purpose cash registers and cash registers.

After the notification is completed, new regulations on technical requirements (criteria and conditions) for cash registers will be issued as soon as possible.

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