Cash registers with electronic copy recording and printers
Requirements and technical criteria for cash registers with electronic copy recording
Regulation of the Minister of Development, Labour and Technology on the criteria and technical conditions that must be met by cash registers with electronic copy recording
The purpose of the proposed regulation is to include amendments to the Act on Tax on Goods, which introduce the possibility for cash registers (online cash registers) to issue receipts in electronic form (e-receipts), with the consent of the buyer. The technical conditions and requirements for this type of cash registers shall be specified in the regulation of the Minister of Development, Labour and Technology on technical requirements for cash registers (regulation on online cash registers), which is being processed in parallel to this draft. At the same time, on 2 May this year the current Regulation of the Minister of Entrepreneurship and Technology of 28 May 2018 on the criteria and technical conditions that must be met by cash registers, the scope of which is broader than the draft regulation’s on online cash registers designed in its place – contains provisions governing the requirements for older type cash registers with electronic copy recording. Since confirmations of the fulfilment of the functions, criteria and technical conditions for these devices will be issued until 31 December 2022, it is necessary to formulate the relevant implementing rules to ensure the practical possibility of applying its provisions by taxpayers who use the devices featuring the above-mentioned confirmations in order to record the turnover.