The tax office wants to watch over the payment by card. The online checkout will have to be integrated into the terminal

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Thanks to the new solution, the Central Repository of Cash registers will receive not only information about the turnover records, but also about card payments.

We wrote about the plans to introduce such a change last year, “The tax office wants to tighten the screw for dishonest taxpayers” (“DGP” No. 225/2020). Now they are reflected in the design.

Therefore, two acts will be changed: on VAT and the law of entrepreneurs.

The requirement to integrate the work of the cash register will be enshrined in Art. 19a paragraph. 3 rights of entrepreneurs. According to the proposed provision, “an entrepreneur that provides the possibility of accepting payments using a payment terminal and keeps sales records using cash registers, which enable the connection and transfer of data between the cash register and the Central Repository of Cash registers (…) ensures cooperation between the cash register and a payment terminal. in accordance with the technical requirements for cash registers specified in the secondary legislation (…) “.

This means that the new obligation is to apply, firstly, to those entrepreneurs who offer card payments at all, and, secondly, to those who use online cash registers, i.e. the latest generation.

Therefore, the integration requirement will not apply to devices with paper and electronic copies, all the more so as the technical regulation on these devices does not allow for such a connection. The situation is different in the case of online cash registers, which, according to technical requirements, must be able to be integrated with the terminal.

Entrepreneurs who, despite the obligation to fail to combine the work of the online cash register with the terminal, will face a fine of PLN 5,000. zloty. This will follow from Art. 111 sec. 6 kb of the VAT Act. The new regulations will apply from July 1, 2022.

Legislative stage: Draft amendment to the PIT, CIT and certain other acts (Sejm print no.1532) – directed to the first reading in the Sejm

Agnieszka Pokojska

Dziennik Gazeta Prawna

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