The draft Regulation lays down the technical requirements for software-based cash registers and how they are used

Regulation of the Minister for Finance on software-based cash registers

The draft provides for the possibility for VAT payers to use software-based cash registers, i.e. cash registers that can be installed on devices such as smartphones or tablets.

The draft sets out the minimum requirements for software-based cash registers aimed at manufacturers who would like to develop such an application for taxpayers.

Such cash registers will be equipped with: a database, an operating program, a cryptographic component responsible for the secure storage of keys and certificates used by the cash register, a function for transferring data to a central repository via telecommunications network. Such data will be transferred based on a data transfer communication protocol. The cash register will issue documents for fiscal purposes on paper and electronically or only in electronic form, an

‘e-receipt’, which will be provided to the buyer by an agreed means.

The cash register will only be associated with one device, on which it was validated for fiscal purposes.