Changes Concerning Cash Registers as a Manifestation of Measures to Tighten the Tax System Cover Image

Zmiany w zakresie kas rejestrujących jako przejaw działań zmierzających do uszczelniania systemu podatkowego
Changes Concerning Cash Registers as a Manifestation of Measures to Tighten the Tax System

Author(s): Sylwia Adamczyk-Kaczmara
Subject(s): Civil Law, Law on Economics
Published by: Akademia Leona Koźmińskiego
Keywords: kasy rejestrujące; kasy rejestrujące online; ewidencjonowanie sprzedaży; uszczelnianie systemu podatkowego; cyfryzacja

Summary/Abstract: It has been several years since the search for solutions that would improve and increase the supervision and control of tax authorities over the taxable persons’ turnover made from selling to natural persons started. The legislative activities currently undertaken in this domain (especially the implementation of online registers) are oriented towards the increasing digitalisation of the process in question, supplementing the already existing solutions (such as the obligation to file electronic VAT return forms and SAF-T [PL: JPK] files).

  • Issue Year: 11/2019
  • Issue No: 2
  • Page Range: 12-26
  • Page Count: 14
  • Language: Polish