2018/0023/PL
EC/EFTA
PL Pologne
  • X00M - MARCHANDISES ET PRODUIT-DIVERS
2018-04-20
2018-01-24

Cash registers and receipt printers

Requirements and technical criteria for cash registers and receipt printers

Draft Regulation on the criteria and technical conditions for cash registers

The main objective of the new regulation is to introduce a new type of cash register which will allow documents for fiscal and non-fiscal purposes to be issued in both electronic and paper form. The existing provisions only allowed such documents to be printed. The regulation abolishes the filing of paper receipts and replaces it by storing data in a protected memory and fiscal memory.

The motivation behind the regulation’s implementation includes technological progress and closer monitoring of the tax system while at the same time ensuring that cash registers can operate together with POS terminals.

The proposed act implementing the Act on goods and services tax also aims to increase the acceptance of cashless payments.

The draft also introduces a new communication protocol standard for new cash register equipment being placed in operation. At the same time, it aims to phase out obsolete devices that cannot be adapted to the new requirements. The transaction registration system currently in use is safe and the approval system verifying such registration equipment is standardised. Nonetheless, it is necessary to modernise it and to make full use of technological progress. The proposed regulation is expected to:

1) implement the digitalisation of documents and cash register reports,

2) ensure safe data transmission between cash registers and the Ministry of Finance’s computerised systems,

3) allow for the advanced analysis of fiscal data.