Poland: Proposed cash register repository | KPMG | GLOBAL

Poland: Proposed cash register repository, collecting “real time” VAT information

Poland: Proposed cash register repository

Draft measures to amend the value added tax (VAT) rules, include provisions to introduce a “central register repository” and a new category of cash registers that would be continuously connected to the registry and would report in “real time” information about sales transactions. The aim of the proposal is to provide the tax authorities with tools for more effective verification of VAT settlements.

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The repository (to be maintained by the tax authorities) would be a data communications system that would record and store information about cash register transactions. Also, the new cash register measures set forth details about the new category of cash registers that would be connected to the registry as well as information about how this system would function. Cash registers that produce paper copies of receipts would be phased out.

The draft provisions are currently in the opinion process, but are expected to be effective within 14 days of publication in the official gazette.

 

Read a September 2017 report [PDF 479 KB] prepared by the KPMG member firm in Poland

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