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The changes under the Polish Deal are not limited to taxes. Entrepreneurs also face new obligations concerning cash registers and payment terminals. What exactly do they involve?
From 1 January 2022, an entrepreneur must let customers pay for services or products using a payment instrument. This means almost every retail and service outlet will have to offer cashless payment.Outlets using online cash registers and payment terminals will also have new obligations. From July 2022, they will have to integrate their online cash registers with payment terminals in a specified way. At the start of 2022, an obligation entered into force to accept payment for goods and services by a so-called “payment instrument”. It applies to all entrepreneurs required to use cash registers, both online fiscal devices and devices with electronic copies.
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Does the new provision also cover mobile sales and mobile services?
Exactly. The provision states:
“An entrepreneur shall provide the possibility of paying with a payment device at every location where business activity is actually conducted, in particular at business premises, outside those premises or in a vehicle used to provide passenger transport services.”
This means cashless payment must be possible wherever sales take place, both at a fixed location and on the move.
If you must record sales on a fiscal device, from 1 January 2022 you cannot refuse a customer's cashless payment. You must offer at least one real cashless payment option. Remember that such payment must also be recorded on the fiscal device.
Is a payment terminal required from January 2022?
Not exactly. Offering payment by a “payment instrument”, a cashless method (bank transfer, card, BLIK and so on), will be mandatory. However, the simplest and safest option will simply be to install a payment terminal.
What penalties apply for the lack of a “payment instrument”?
The authorities announce frequent inspections, so it is worth obtaining the required documentation to prove compliance if questions arise. No specific sanctions or financial penalties are clearly defined in the provisions. Nevertheless, Ministry of Finance representatives have said in the media that businesses which do not comply with the new obligation can expect “greater interest from the tax authorities”. The Polish Deal provides that entities which fail to offer payment by a “payment instrument” cannot apply for a VAT refund.
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Summary
Sources:
https://www.pit.pl/aktualnosci/polski-lad-zmiany-dotyczace-kas-fiskalnych-uszczelnianie-systemu-podatkowego-1006152
https://ipos.pl/aktualnosci/nowosci/polski-lad-kasy-fiskalne-i-terminale-kompendium-wiedzy
https://www.podatki.gov.pl/komunikaty-techniczne/okresowe-przeglady-kas-rejestrujacych/
http://www.kasafiskalna.pl/
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