Poland postpones the obligation of using online cash registers for some entrepreneurs

The obligation to have online cash registers is gradually extended to individual groups of taxpayers. As of July 1, 2021, they will have to be used in the following services: hairdressing, cosmetic and cosmetology, construction, medical care provided by doctors and dentists, legal services related to the activities of facilities to improve physical condition.

Taxpayers selling to natural persons who do not conduct business activity and flat-rate farmers are obliged to keep records of the sale with the use of cash registers. From May 1, 2019, sales to these entities should be recorded using online cash registers. A taxpayer may submit an application to the competent tax office for a deferment of the obligation to record at the online cash register. At the taxpayer's request, in cases justified by the taxpayer's important interest or the public interest, may postpone the deadlines provided for in the tax law. This is mainly caused because of the situation with the COVID-19 epidemic.

The application should indicate the date of the expected postponement and describe the circumstances in favor of applying such a solution. Evidence of the current situation of the taxpayer or influencing events may be attached.

Applications of taxpayers obliged to use online cash registers as of July 1, 2021, submitted before that date, may be positively recognized when demonstrating an important interest of the taxpayer or public interest.

The decision is made individually, based on the submitted application based on the collected information. As a rule, the application should be examined within no more than one month.

The legal basis for this possibility can be founded in Act of August 29, 1997 - Tax Ordinance (Journal of Laws of 2020, item 1325, as amended) and Act of March 11, 2004, on VAT (Journal of Laws of 2021, item 685, as amended).