Online Registers ONLINE FISCAL PRINTERS - WHAT'S THAT? CRUCIAL DATES PURCHASE COST AND VALID DEDUCTIONS For the tax payers ONLINE - diffirences COMMUNICATION PROTOCOL WITH PAYMENT TERMINALS FAQ Ask the expert a question ONLINE registers for hairdressers, beauty parlours and cosmetic services ONLINE registers for lawyers ONLINE registers for doctors ONLINE registers for fitness centres ONLINE registers for construction services ONLINE registers for catering and hotels ONLINE registers for car mechanics

ONLINE FISCAL PRINTERS - WHAT'S THAT?

ONLINE fiscal registers is a new category of fiscal devices communicating with the Central Repository of Registers kept by the head of State Fiscal Administration

Centralny Rejestr Kas [the Central Repository of Registers] (i.e. Repository) collects a series of data such as daily reports, receipts, non-fiscal documents, events and information about periodic inspections made.

Apart from that, the Repository is responsible for provided a reference number when processing. ONLINE registers connect with the Repository every two hours. This is a default time, as the Repository can change this connection shcedule. Moreover, this takes place without the user's knowledge.

ONLINE register users needs to provide Internet access i.e. a respective infrastructure allowing the register to connect with the Repository.

ONLINE registers - act entered into force on 1 May 2019

ONLINE registers - act entered into force on 1 May 2019. Provisions on Online Register took effect on 1 May 2019. An obligation of having online registers for first sectors will enter into effect on 1 January 2020.

Legal aspects of ONLINE registers are regulated by:

the Act on Valued Added Tax of 15 March 2019 and the Act on Trade Metrology Law (CRK) - PDF
the Ordinance of the Minister of Finance of 29 April 2019 on cash registers - PDF
the Ordinance of the Minister of Finance of 29 April 2019 on deducting or reimbursing amounts spend for purchasing cash registers and returning these amounts by the tax payer - PDF
the Ordinance of the Minister of Entrepreneurship and Technology of 28 May 2018 on technical criteria and conditions to be met by cash registers - PDF

Who must install ONLINE registers?

Under the Valued Added Tax Act and the Trade Metrology Law Act, tax payers are bound to keep a record using online registers in the following dates:

As of 1 January 2020:

1. services in repairing motor vehicles and motorbikes, including repair of tires, installing them, retreading them, regenerating them, and in tires and wheels re-fitting for motor vehicles and motorbikes, sale of petroleum, diesel, liquid petroleum gas for motor vehicles;

2. sale of petroleum, diesel, liquid petroleum gas for motor vehicles;

As of 1 January 2021:

3. services connected with food rendered only by stationary catering facilities, including also seasonal and covering short-term accommodation;

4. sale of coal, briquette, and similar solid fuels made of coal, brown coal, coke, semi-coke intended for heating purposes;

As of 1 July 2021:

5. rendering services by hairdressers, beauty parlours, construction-related, medical care provided by medical doctors and dentists, rendering legal services connected with operation of structures used to improve physical condition only in the scope of enrollment.

Important

The Act anticipates that tax payers, subject to the need of registering sale using ONLINE registers, can use deduction in the net maximum amount of PLN 700, however not more than 90% of the net value of a device (referring also to tax payers which shall be bound to exchange devices for ONLINE registers). Tax Payers who install the cash register for the first time can also use such a deduction provided they install an ONLINE register.

Other tax payers, from sectors not mentioned in the act, do not have to replace their registers with ONLINE ones. They can use hitherto registers with an electronic copy of the receipt, according to deadlines specified in the act.