The creation of a Central Repository of Cash Registers managed by the Head of the National Revenue Administration to receive and collect data transferred from cash registers (online cash registers). Cash registers will connect to the Central Repository of Cash Registers via telecommunications network.

Act amending the Value Added Tax Act and the Measuring Act

The draft act introduces regulations for the use of the new type of cash registers: online cash registers. Online cash registers allow sales data from cash registers to be transferred to a computerised system managed by the Head of the National Revenue Administration. The system will receive and collect data from cash registers for analytical and monitoring purposes.

The data transferred from online cash registers will include all the information contained on receipts: taxable amount, VAT rate, type of goods or services, date and time of sales, etc.

The draft shall impose no obligation to replace the cash terminals currently in use with online cash registers (with the exception of certain sectors particularly prone to irregularities). Using old cash registers will be allowed until they wear out or until their memory is full (for cash registers using paper copies).

The purchase of online cash registers will be reimbursed. The act provides for the reimbursement amount of PLN 700. The Minister for Finance shall have the authority to raise it by means of a regulation.

The draft also introduces an optional delegation for the Minister for Finance to develop a completely new kind of cash register: virtual cash registers based solely on software installed, for instance, on smartphones or tablets.