Under the Valued Added Tax Act and the Trade Metrology Law Act, tax payers are bound to keep a record using online registers in the following dates:
As of 1 January 2020:
1. services in repairing motor vehicles and motorbikes, including repair of tires, installing them, retreading them, regenerating them, and in tires and wheels re-fitting for motor vehicles and motorbikes, sale of petroleum, diesel, liquid petroleum gas for motor vehicles;
2. sale of petroleum, diesel, liquid petroleum gas for motor vehicles;
As of 1 January 2021:
3. services connected with food rendered only by stationary catering facilities, including also seasonal and covering short-term accommodation;
4. sale of coal, briquette, and similar solid fuels made of coal, brown coal, coke, semi-coke intended for heating purposes;
As of 1 July 2021:
5. rendering services by hairdressers, beauty parlours, construction-related, medical care provided by medical doctors and dentists, rendering legal services connected with operation of structures used to improve physical condition only in the scope of enrollment.
The Act anticipates that tax payers, subject to the need of registering sale using ONLINE registers, can use deduction in the net maximum amount of PLN 700, however not more than 90% of the net value of a device (referring also to tax payers which shall be bound to exchange devices for ONLINE registers). Tax Payers who install the cash register for the first time can also use such a deduction provided they install an ONLINE register.
Other tax payers, from sectors not mentioned in the act, do not have to replace their registers with ONLINE ones. They can use hitherto registers with an electronic copy of the receipt, according to deadlines specified in the act.
