Poland is one of the oldest fiscal countries using fiscal cash registers and fiscal printers. In period of 25 years there was no technological advancement, all devices were based on fiscal memory. Poland is country with approximately 2 million cash registers, among which 600.000 have twin-roll printer (receipt and paper journal roll).
According to Eurostat statistics shadow economy in Poland is estimated at 50 billion zł (more than 11 billon of EUR).
Shops in Poland are issuing paper receipts with graphical image of fiscal logo, which identifies fiscal receipt. In many cases, a fiscal receipt is needed to return purchased goods, for example as a form of a warranty tag, however it is not durable and it can be easily lost or destroyed by accident. This applies to paper journal also. New technologies provide the opportunity to improve this, new fiscal receipt is called “e-receipt”.
Project which is introducing electronic receipts and compliant cash registers is promoted by the Ministry of Development. It is also supported by the Minister of Finance. First step will be the withdraw all old-style fiscal printers and cash registers. Department of the Ministry of Development, project initiator, suggests for the kick off to start with new cash registers integrated into the terminals for credit card payments. Electronic receipts could go straight into the banking system. Banks appreciate this idea. Banks will be able to offer additional services to their customers on the basis of receipt transactions. In return, it will be easier for merchants to offer customers loyalty programs. The aim of all this is promotion of cashless transactions, which as a rule, is one of the most effective tools in reducing the gray economy, provided that Central Bank has strict regulation to control payments through domestic banks only. Those customers, who do not have the habit of using payment cards, will also have the chance to use new system. As new cash registers will have access to the Internet, it will be sufficient that the customer paying in cash, use the loyalty program or simply give his/her e-mail address or phone number, and the seller sends him/her an electronic receipt. It is obviously always left as an option that customer will receive a printed proof of sale as well. Estimation is that due to the new electronic receipt, VAT revenues will increase by 2-3 billion zł per year.
In early June 2016 Ministry of Development sent to the President of the Central Office of Measures (GUM, which is authorised for accreditation of fiscal devices) request to stop any new approvals for distribution of old-style fiscal cash registers. Although the draft bill has not yet been released it is a sign that in the next year we can expect changes of the technical specification related to the fiscal law.
Introduction of the new fiscal system could be the starting point for the creation of a central register of electronic receipts. It would operate on a similar principle as already existing central register of invoices in Poland. Receipt database would be an analytical tool for efficient fiscal control. For example, rapid increase or decrease in sales in chain stores or even in a particular store would be a reason for audit by tax authority. For entrepreneurs, this means more efficient operation under the supervision of the tax authorities, as well as the need to adapt their accounting systems to the new regulations.
Tadeusz Kościński, Deputy Minister of Development, says that “the Ministry is aware of the costs of the operation. Therefore, the new provisions are to have a sufficiently long transition period, even a year, taxpayers will be able to count on some form of financial support as well. We are trying to work out a solution that will help reduce these expenses”. “Talks on this are conducted not only with the manufacturers of cash registers, but also with the Ministry of Finance” – says the Deputy Minister.
Electronic receipt opponents most often cite the unavailability of the Internet. For this reason data from the new cash registers will not be transferred to the Ministry of Finance in real-time, only in packages – every 72 hours.
Gradually e-receipts will completely replace their paper versions. In the meantime fiscal lottery is extended until March next year. To date, the lottery participants have registered nearly 107 million receipts and received 131 awards, including 13 cars. “Aim of lottery receipts is education” as says a spokesman for the Ministry of Finance, Waldemar Grzegorczyk. “We want to convince public to take receipts, because then the taxpayer will pay the tax. Lottery is supporting in this way honest taxpayers” said the spokesman.
