The Polish Deal: changes in cashless transactions

by Piotr Ziółkowski

8 December 2021

The Polish Deal legislative package introduces, among others, an obligation to accept cashless payments and to integrate online cash registers with payment terminals.

Accepting cashless payments

Starting from 1 January 2022 enterprises will have to accept cashless payments (made e.g. by card or mobile phone) in their actual place of business, in particular on or off the enterprise’s premises or in a vehicle used for passenger transport services. This obligation does not apply to enterprises that do not need to use cash registers under the VAT Act.

Expenditures made for the purchase of a payment terminal and payment processing will be tax-deductible and it will be allowed to deduct them from the taxable base for income tax purposes.

Integration of online cash registers with payment terminals

Enterprises accepting payments with the use of payment terminals will have to connect them to cash registers. This does not apply to cash registers with paper and electronic copies of receipts. Owing to that solution online cash registers will transfer to the Central Repository of Cash Registers, in real time, not only information on the current turnover, but also data on cashless payments. The regulations do not provide for a tax relief for the connection costs.

Failure to connect online cash register to payment terminal will be punishable by a fine of PLN 5,000.