Notification Detail | TRIS - European Commission

Regulation of the Minister for Finance on software-based cash registers

Notification Number:

2020/0038/PL (Poland)

Date received:

29/01/2020

End of Standstill:

30/04/2020 (closed)

Draft Text:

PL EN

Impact assessment:

PL EN FR DE

Final Text:

PL EN PL

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Message

Message 002

Communication from the Commission - TRIS/(2020) 00384
Directive (EU) 2015/1535
Translation of the message 001
Notification: 2020/0038/PL

No abre el plazo - Nezahajuje odklady - Fristerne indledes ikke - Kein Fristbeginn - Viivituste perioodi ei avata - Καμμία έναρξη προθεσμίας - Does not open the delays - N'ouvre pas de délais - Non fa decorrere la mora - Neietekmē atlikšanu - Atidėjimai nepradedami - Nem nyitja meg a késéseket - Ma’ jiftaħx il-perijodi ta’ dawmien - Geen termijnbegin - Nie otwiera opóźnień - Não inicia o prazo - Neotvorí oneskorenia - Ne uvaja zamud - Määräaika ei ala tästä - Inleder ingen frist - Не се предвижда период на прекъсване - Nu deschide perioadele de stagnare - Nu deschide perioadele de stagnare.

(MSG: 202000384.EN)
1. MSG 002 IND 2020 0038 PL EN 29-01-2020 PL NOTIF

2. PL

3A. Ministerstwo Rozwoju,
Departament Obrotu Towarami Wrażliwymi i Bezpieczeństwa Technicznego,
Plac Trzech Krzyży 3/5, 00-507 Warszawa,
tel.: (+48) 22 411 93 94, e-mail: notyfikacjaPL@mr.gov.pl

3B. Ministerstwo Finansów
Departament Podatku od Towarów i Usług
ul. Świętokrzyska 12
tel. (+48) 22 694-30-72, e-mail: sekretariat.PT@mf.gov.pl

4. 2020/0038/PL - SERV60

5. Regulation of the Minister for Finance on software-based cash registers

6. The draft Regulation lays down the technical requirements for software-based cash registers and how they are used

7. -

8. The draft provides for the possibility for VAT payers to use software-based cash registers, i.e. cash registers that can be installed on devices such as smartphones or tablets.
The draft sets out the minimum requirements for software-based cash registers aimed at manufacturers who would like to develop such an application for taxpayers.
Such cash registers will be equipped with: a database, an operating program, a cryptographic component responsible for the secure storage of keys and certificates used by the cash register, a function for transferring data to a central repository via telecommunications network. Such data will be transferred based on a data transfer communication protocol. The cash register will issue documents for fiscal purposes on paper and electronically or only in electronic form, an
‘e-receipt’, which will be provided to the buyer by an agreed means.
The cash register will only be associated with one device, on which it was validated for fiscal purposes.

9. The draft Regulation lays down the technical requirements for software-based cash registers and how they are used. The use of software-based cash registers is expected to increase the effectiveness of the activities of tax authorities in terms of combating undeclared retail sales as well as VAT evasion and avoidance with the use of the introduced real-time control mechanisms. The proposed solution is expected to provide the operators using new cash registers with benefits in the form of: lower costs of the commencement of trading due to the use of a software-based cash register, lower overall costs of owning such cash registers compared to the use of other cash registers, the possibility to easily expand the cash-register application by adding analytical and control features improving business activities and the supervision of employees.

10. Reference(s) to basic text(s): Article 111b(3) of the Act of 11 March 2004 on goods and services tax (Journal of Laws (Dziennik Ustaw) 2018, item 2174, as amended)

11. No

12. -

13. No

14. No

15. Yes

16. TBT aspect

No – the draft has no significant impact on international trade.

SPS aspect

No – the draft is not a sanitary or phytosanitary measure

**********
European Commission

Contact point Directive (EU) 2015/1535
Fax: +32 229 98043
email: grow-dir2015-1535-central@ec.europa.eu

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