Obligations regrading cashless payments from 2022 in Poland

From 2022, all entrepreneurs recording sales at cash registers will have to enable customers to make cashless payments.

On October 1, 2021, the Sejm adopted an act amending the act on personal income tax, the act on corporate income tax, and some other acts, including a package of changes to tax acts known as the so-called Polish order. Currently, the bill will be dealt with by the Senate. The new regulations also include changes in the field of cash registers, in particular in the context of popularizing the acceptance of non-cash payments. The payment instrument may be a payment card, the so-called mobile payments, or transfer orders.

Obligation to accept non-cash payments: the adopted changes include an amendment to the Law of Entrepreneurs by introducing an obligation to ensure the possibility of making payments in every place where business activity is performed, using a payment instrument (including, among others, non-cash payments using a payment terminal). This obligation will apply to all entrepreneurs who are obliged under the VAT Act to keep sales records using cash registers.

Regarding online cash registers - from 1 July 2022, they will also have to ensure the cooperation of the cash register with the payment terminal in accordance with the technical requirements for cash registers. More precisely, the changes planned as part of the Polish Governance include the requirement to integrate the payment terminal with the cash register (as long as it connects online with the Central Repository of Cash registers). As a result, CRK will receive information not only about the turnover itself but also about accepted card payments.

Moreover, generally in the case of keeping records using online cash registers and accepting payments through a payment terminal, it will be necessary to ensure the cooperation of these devices in accordance with the requirements specified in the relevant regulation in the field of technical requirements for cash registers. It should be borne in mind that a seller who will not fulfill this obligation may temporarily lose the ability to use, among others from quarterly VAT settlements and the right to VAT refund within 25 days. Moreover, if the head of the tax office finds that the taxpayer does not ensure cooperation between the cash register and the terminal, he will impose a fine of PLN 5,000 on him. zloty. This only applies to users of online cash registers, not for “old” type of fiscal devices with paper or electronic copies.