Amendment of the Act of 11 March 2004 on tax on goods and services (Journal of Laws of 2018, item 2174) implies the gradual implementation of the recording of transactions through online cash registers. Online casinos are to send transaction data to the Central Repository of the KAS. It's another way to seal the tax system.
With 1 May 2019 the amendment to the Goods and Services Tax Act has entered into force, which is intended to allow the tax authorities current access to sales records. The changes provide for a timetable according to which online cash registers are to be implemented in individual industries.
Online cash registers will be the first to provide repair services for motor vehicles and mopeds, including those who exchange and repair tyres
Since January 2020 the first to be obliged to record transactions via online cash registers will be the provision of repair services for motor vehicles and mopeds, including those who exchange and repair tyres. This group also includes gas stations.
The next group are entrepreneurs operating hotels and guesthouses, as well as catering facilities as well as sellers of coal, briquettes and similar solid fuels produced for heating purposes. Entrepreneurs of this group will have to equip themselves with the said money online from 1 July 2020.
From 2021 This will be the responsibility of: hairdressers, cosmetics, construction services companies, lawyers, doctors as well as gyms and fitness clubs. These industries, which will not be explicitly mentioned in the legislation, will be required to replace the equipment already in use with the expiry of its approval.
Online money will be fiscalised at the moment first its connections from the repository and will then send with a certain frequency information on the transactions carried out. This information will reach the Revenue Office in real time, as it will be sent on an ongoing basis through a telecommunications network.
Finally, it is worth mentioning that so far entrepreneurs have not had the ability to record transactions on equipment that would be rented, leased or leased, while the new rules provide for this possibility for online cash registers. This will simplify, among other things, the functioning of seasonal enterprises.
Author: Paweł Boś, law student at the Kozminski Academy in Warsaw, employee of Russell Bedford