Mandatory payment terminals – who needs to prepare? | JWW Accounting Office

Mandatory payment terminals – who needs to prepare?

Polish Deal introduces an additional article in the Entrepreneurs’ Law, according to which the entrepreneur must enable the customer to pay with a payment tool. According to the programme Poland Without Cash, the Ministry of Finance intends to oblige entrepreneurs to accept payment in the form of electronic payments, e.g. with a payment card.

Cashless Poland Program programme is created in order to encourage entrepreneurs to install payment terminals and provide an option to pay at any place where business activities are actually carried out. In particular, this applies to paying at the entrepreneur’s premises, off-premises or in a vehicle which is used to provide passenger transport services.

A completely revolutionary solution is the so-called eye payment, which was introduced to the market by PayEye, a Wrocław-based company. The system is based on payment acceptance and user identification by means of iris biometrics. It is one of the safest current forms of payment as it is convenient, safe and without any limitations.

Who is obliged to install cash registers?

– The obligation applies to any entrepreneurs who sell goods or services to natural persons who do not run a self-employed business activity or to lump-sum farmers.

– It also applies to any person who exceeded in the previous tax year the sales turnover in the amount of PLN 20,000.

– Entrepreneurs who sell goods or services listed in Article 4 of the Regulation of 28 December 2018 regarding exemptions from the obligation to keep records using cash registers must record sales on a fiscal cash register regardless of the turnover.

Integration of cash register and payment terminal, since when?

Any entrepreneur accepting payments with the use of a payment terminal and keeping the sales records with the use of online cash registers is to obliged to ensure the payment terminal is integrated together with the cash register in accordance with technical requirements for cash registers.

This obligation comes into force starting with 1 July 2022, therefore it is already recommended to make it certain that the said integration is correctly implemented.

IMPORTANT NOTE: Any failure to comply with the obligation to integrate the online cash register with the terminal, pursuant to Article 111 paragraph 6kb of the VAT Act, may result in a fine of PLN 5,000.

Reimbursement of costs incurred for the purchase of a terminal

It is possible to deduct expenses incurred for the purchase of a payment terminal from the tax base:

PLN 2,500 in a tax year for taxpayers who are exempt from the obligation to keep records of sales to natural persons not engaged in any business activities as well ass lump-sum farmers by using cash registers, in accordance with the tax regulations regarding goods and services,
PLN 1,000 for other taxpayers.

Important note!

The consequences of not having a payment terminal are as follows:

– temporary exclusion from using quarterly settlements,

– temporary exclusion of the right to a VAT refund within 25 days.

Legal basis:
– article 26hd of the Act of 26.07.1991 regarding income tax from natural persons (Journal of Laws of 2021, item 1128 as amended) – in the wording in force as of 1.01.2022,
– article 18ef of the Corporate Income Tax Act of 15.02.1992 (Journal of Laws of 2021, item 1800, as amended) – in the wording in force as of 1.01.2022
-article 87 sec. 6c-6l, art. 99 sec. 3a item 4, art. 111 sec. 6kb of the Act of 11 March 2004 regarding Goods and Services Tax (Journal of Laws of 2021, item 685, as amended) – in the wording in force as of 1 January 2022 and 1 July 2022
– article 19a of the Act of 6.03.2018. – Entrepreneurs’ Law (Journal of Laws of 2021, item 162 as amended) – in the wording in force on 1.07.2022.