Fiscal subject related
The latest draft amendment to the VAT Act addresses the demands of entrepreneurs by proposing the exclusion of the formal legal obligation for taxpayers to integrate cash registers with payment terminals. Instead, it introduces an indefinite obligation for data reporting by settlement agents. This change is seen as beneficial for entrepreneurs, according to the Ministry of Finance.
Background: the integration requirement was part of the Polish Deal (Act of October 29, 2021, amending the PIT, CIT, and certain other acts) aimed at enhancing data quality from online cash registers for better analytics, control, and authenticity. Initially set to take effect on July 1, 2022, the requirement was postponed to January 1, 2025, due to technical challenges.
The Ministry of Finance explains that while online cash registers, including virtual ones, can technically cooperate with any payment terminal, the diversity of devices in the market has hindered full integration. Meetings with various organizations, such as the Cashless Poland Foundation and the Settlement Agents Committee at the Polish Bank Association, revealed that the variety of payment terminal manufacturers prevents seamless integration with taxpayer-used cash registers. Consequently, the integration obligation was deferred, and a substitute reporting requirement for settlement agents was introduced, affecting approximately 35 agents operating in Poland.
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