In response to a parliamentary question from Izabela Leszczyna (PO), Gruza stated that the Ministry of Development is currently working on a draft regulation setting out requirements for so-called online cash registers. Among other things, this would make it possible to report transactions recorded on these devices to the Ministry of Finance's central IT system.

He announced that the regulation is planned to take effect on 1 January 2018. "Once it takes effect (...), businesses will not, as a rule, have to replace their cash registers. Taxpayers will be able to use either the new online cash registers or cash registers with an electronic copy for record-keeping. Cash registers with a paper copy will be gradually withdrawn from the market," wrote Gruza.

"A mandatory obligation to use online cash registers is planned for industries particularly exposed to the risk of tax fraud. The replacement of cash registers will take place gradually. Analytical work in this area is still ongoing," he indicated.

In his view, the changes to fiscal cash registers are another element in the process of tightening the goods and services tax (VAT) system and combating the shadow economy through more effective control of retail sales.

Gruza added that the Ministry of Finance is also currently conducting analytical work on the possible implementation of a system for transmitting data from cash registers with an electronic copy and a paper copy as part of reporting data in the form of the Standard Audit File (JPK).

Data Protection

Meanwhile, the Ministry of Development is working on developing a final model for providing customers with electronic receipts. In the models under consideration, the system is not based on a central database run by the public administration. The ministry's further actions will focus on defining requirements that guarantee security and personal data protection, as well as ensuring the minimum technical standards needed for the system to function, in connection with the spread of cashless transactions in Poland.

RadioZET.pl/PAP/DG