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Dear Sir or Madam,

We would like to draw your attention to new regulations regarding the recording of sales by fiscal cash registers, which entered into force on 1st May this year which:

  1. introduce online cash registers, set forth groups of entities that will be obliged to use them an conditions under which currently used cash registers can remain in use,
  2. duties on training and collecting statements from employees operating cash registers.

1. Online cash registers

One of the main objectives of the legislation is a gradual withdrawal of cash registers being is use currently (two-rollers and ones with electronic copies) and their replacement by a new type of cash registers, the so-called online cash registers. Online cash registers will transmit recorded sales data in real time to the database of tax authorities called the Central Repository of Cash Registers in the form of the SAF-T (“JPK_KASA” file), as well as all information on remotely performed operations, e.g. switching into fiscal mode.

However, the new regulations do not introduce an obligation to immediately exchange all currently used cash registers for online cash registers. This obligation has been spread over time and will be gradually introduced for selected industries in three stages - then it will be obligatory for the rest of taxpayers.

1. from 1st January 2020 it will be obligatory for the following taxpayers:

  • selling motor gas, diesel, gas intended for internal combustion engines,
  • providing repair services for motor vehicles and mopeds, and vulcanization services,

2. from 1st July 2020 it will also be obligatory for:

  • providing services related to food or catering permanently or seasonal – by stationary catering establishments,
  • providing short-term accommodation services - hotels, guest houses,
  • sale of coal, briquettes and similar fuels produced from coal, brown coal, coke and semi-coke intended for heating purposes,

3. from1st January 2021 it will be obligatory as well as for the taxpayers providing the following services:

  • hairdressing,
  • cosmetic and cosmetology,
  • building services,
  • medical care provided by doctors and dentists,
  • legal,
  • admission to facilities improving physical condition.

The remaining taxpayerswill be allowed to continue using the old types of cash registers until they are exploited and in the case of two-rollers – to their damage or filling up the fiscal memory if it occurs earlier. However, the new law states maximum periods in which there will be a possibility to buy the old type cash registers:

1. until 31st August 2019 – cash registers with paper copy system,

2. until 31st December 2022 – cash registers with electronic copy system.

This means that after the above dates the taxpayers will no longer be able to buy the old type cash registers - but they will still be able to use the previously purchased cash registers.

The new regulation also states new rules for the use of a discount for the purchase of cash registers.

2. Training and statements of employees

Regardless of the introduction of online cash registers, the regulations state new obligations for all taxpayers in the scope of collecting declarations from their employees operating cash registers (and from persons performing work under other agreements) that they have acquired the information on the rules of sales recording. This information is a standardized printed document containing a summary of the rules on the proper recording and issuing a fiscal receipt as well as the consequences of violating these obligations.

The above mentioned statements should be collected not only from the employees operating cash registers from 1st May, 2019, but also from employees who used them earlier – statements of these persons should be collected from them until 31st May.

The statements should be prepared on paper in two copies - one for the taxpayer and the other for the employee.

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