Cash registers - new obligations for entrepreneurs in the Polish Nowy Ład
The changes related to the Polish Nowy Ład concern not only taxes. Entrepreneurs will also face new obligations regarding cash registers and payment terminals.
What is it actually about?
From January 1, 2022, the entrepreneur is obliged to provide the customer with the option of paying for a service or product using a payment instrument. Therefore, in almost every retail and service point, you will have to provide the option of cashless payment.
These retail and service outlets that work at online checkouts and payment terminals will also have new responsibilities. From July 2022, their online checkouts will have to be integrated with payment terminals in a certain way. At the beginning of 2022, the obligation to accept payment for goods or services (the so-called "Payment instrument") was introduced. This applies to all entrepreneurs who must use cash registers - both online fiscal devices and devices with electronic copy.
Does the Polish Nowy Ład concern also mobile sales and mobile services?
The answer is yes. According to the record:
"The entrepreneur ensures the possibility of making payments with a payment device in every place where the business activity is actually performed, in particular at premises, off-premises or in a vehicle used to provide passenger transport services."
This means that the possibility of cashless payment should be provided wherever sales are conducted - both stationary and mobile.
If you need to register sales on a fiscal device, from 01/01/2022 you cannot refuse the customer to pay in a non-cash form. It will be your responsibility to offer at least one viable cashless payment option. It should be remembered that this payment will also have to be registered on the fiscal device.
Is it necessary to install a payment terminal from January 2022?
Not really. It will be obligatory to make the payment available with a "Payment instrument", i.e. a non-cash payment method (transfer, card payment, BLIK ...). However, the easiest and safest option is to simply install a payment terminal.
What are the penalties for not having a "Payment Instrument"?
The offices announce frequent inspections, so it is worth trying to get the required documentation so that in case of ambiguity you can prove legal compliance. No specific sanctions or financial penalties are clearly defined in the legislation. Nevertheless, representatives of the Ministry of Finance inform in media statements that companies that fail to comply with the new obligation may expect "greater interest from the tax authorities". The Polish Nowy Ład assmues that the entities that do not meet the requirement to ensure payment with a "payment instrument" will not be able to apply for a VAT refund.
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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